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Informalidad tributaria en Argentina

Author

Listed:
  • Cardinale Lagomarsino Lucio
  • Rivas Diego

Abstract

El documento “Informalidad tributaria en Argentina” se elaboró para aportar al debate de la informalidad impositiva en nuestro país. El objetivo del trabajo es aproximar una magnitud del nivel de informalidad de la economía que permita una mejor toma de decisiones de política pública en pos de aumentar la base de tributación, reducir la carga fiscal sobre el sector formal de la economía y acompañar en la transición hacia la formalidad. A diferencia de la mayoría de la literatura existente, que estima la informalidad laboral, el trabajo se centra en la informalidad tributaria y aporta una nueva metodología de estimación con un enfoque más cercano a la práctica tributaria. Además, el trabajo aporta como novedad resultados a nivel sectorial y por tamaño de los contribuyentes. Para esto, se utilizan los anuarios estadísticos de AFIP, la base de datos del PIB y la Encuesta Nacional de Grandes Empresas, ambas del INDEC.

Suggested Citation

  • Cardinale Lagomarsino Lucio & Rivas Diego, 2024. "Informalidad tributaria en Argentina," Asociación Argentina de Economía Política: Working Papers 4715, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4715
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    File URL: https://aaep.org.ar/works/works2024/4715.pdf
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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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