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La Evasión Fiscal del IVA en México 2004-2013

Author

Listed:
  • Delfín Ortega, Odette Virginia

    (Profesora e investigadora de la Universidad Michoacana de San Nicolás de Hidalgo)

  • Hernánez Barriga, Plinio

    (Profesor e investigador de la Universidad Michoacana de San Nicolás de Hidalgo)

  • Ramírez Sepúlveda, Noemí

    (Estudiante del Doctorado en Políticas Públicas de la Universidad Michoacana de San Nicolás de Hidalgo)

Abstract

This research is about evasion of Value Added Tax (VAT) in Mexico. Its first objective is to determinate VAT evasion amounts and secondly to identify its determinants. First it is proposed a methodology for the VAT evasion calculation, based on data from the national accounts system, economic census, national survey of household income and expenditure, and national survey of micro – business; secondly we It was develop an econometric model that establishes that VAT evasion was influenced, positively, by the tax rate and, negatively, by the probability of inspection. Base on those results, we suggest to diminish the tax rate and increase the probability of inspection.

Suggested Citation

  • Delfín Ortega, Odette Virginia & Hernánez Barriga, Plinio & Ramírez Sepúlveda, Noemí, 2016. "La Evasión Fiscal del IVA en México 2004-2013," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, vol. 0(2), pages 61-80.
    • Handle: RePEc:ris:rnicee:0105
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    More about this item

    Keywords

    tax evasion; tax rate; inspection; tax and collection.;
    All these keywords.

    JEL classification:

    • C01 - Mathematical and Quantitative Methods - - General - - - Econometrics
    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • C53 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Forecasting and Prediction Models; Simulation Methods

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