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Evasión tributaria en las rentas del trabajo: evidencia de la Encuesta Nacional de Hogares

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  • Lahura, Erick

    (Banco Central de Reserva del Perú)

Abstract

Se estima la evasión tributaria de las personas naturales que percibieron rentas del trabajo durante el periodo 2009-2015. Para ello, se estima la recaudación potencial a partir de los ingresos reportados en la Encuesta Nacional de Hogares (ENAHO), y se compara con la recaudación efectiva reportada por la Superintendencia Nacional de Aduanas y de Administración Tributaria (Sunat). Los resultados muestran una tendencia decreciente en las tasas de evasión tributaria de los trabajadores independientes y dependientes. Sin embargo, se observa que las tasas de evasión podrían estar subestimadas.

Suggested Citation

  • Lahura, Erick, 2016. "Evasión tributaria en las rentas del trabajo: evidencia de la Encuesta Nacional de Hogares," Working Papers 2016-016, Banco Central de Reserva del Perú.
    • Handle: RePEc:rbp:wpaper:2016-016
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