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¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina

Author

Listed:
  • Florencia Verónica Pedroni
  • Anahí Briozzo
  • Gabriela Pesce

Abstract

El presente trabajo tiene por objetivo identificar los factores determinantes de la subdeclaración de ingresos en firmas argentinas formalmente registradas y su evolución desde la óptica de los empresarios. Se propone un modelo conceptual y se estima empíricamente mediante una regresión logística a partir de datos fusionados de secciones cruzadas independientes de los años 2010 y 2017 de las bases Enterprise Surveys del Banco Mundial. Los resultados muestran que la subfacturación es un fenómeno multicausal donde los impuestos pierden importancia a la luz de otros determinantes tales como: corrupción, regulación y burocracia, calidad de los servicios públicos y gubernamentales, probabilidad de detección, informalidad del sector e inestabilidad política. De esta forma, se brinda sustento a la escuela de pensamiento que reconoce a las instituciones políticas y sociales que regulan la economía como causantes del sector informal, por sobre aquella corriente que identifica a los elevados impuestos (Johnson et al., 2000). Asimismo, los hallazgos reconocen las características de las empresas con mayor propensión a subdeclarar ventas (menor tamaño, ventas al mercado interno, sector manufacturero, sin financiamiento externo, con empresarios del género masculino y escasa experiencia en el rubro). La presente investigación representa un aporte a la literatura empírica pues estudia la informalidad en compañías registradas con un enfoque cuantitativo microeconómico a nivel empresa en una economía emergente como la Argentina. Los hallazgos resultan de relevancia para el desarrollo de políticas públicas tendientes a reducir la subdeclaración de ingresos.

Suggested Citation

  • Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4186
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    More about this item

    Keywords

    economía informal; subdeclaración de ingresos; impuestos; corrupción; burocracia; calidad institucional; datos microeconómicos;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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