IDEAS home Printed from https://ideas.repec.org/a/col/000217/005638.html
   My bibliography  Save this article

Los métodos para medir la evasión de impuestos: una revisión

Author

Listed:
  • Hugo Arlés Macías Cardona
  • Luis Fernando Agudelo Henao
  • Mario Ricardo López Ramírez

Abstract

La presencia del déficit fiscal en Colombia hace necesario que se estudien alternativas diferentes a la de controlar el gasto. Este trabajo hace un recorrido por las principales investigaciones que se han realizado en varias regiones del mundo, pero especialmente en América Latina, para identificar los métodos más precisos y accesibles, tanto para medir el nivel de evasión, como para conocer la estructura de la misma. De esta manera se pretende identificar herramientas para la construcción de propuestas alternativas, que conduzcan a disminuir y a controlar la evasión de impuestos nacionales.

Suggested Citation

  • Hugo Arlés Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2007. "Los métodos para medir la evasión de impuestos: una revisión," Revista Semestre Económico, Universidad de Medellín, November.
    • Handle: RePEc:col:000217:005638
    as

    Download full text from publisher

    File URL: http://revistas.udem.edu.co/index.php/economico/article/view/681/622
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Iva; renta; impuestos óptimos; evasión; política fiscal;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000217:005638. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Andres Felipe Borraez (email available below). General contact details of provider: https://edirc.repec.org/data/femedco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.