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Corrupción en las empresas y la evasión tributaria del IVA en Colombia: un método alternativo de medición

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  • Olga Sierra Rincón, Yamile Vargas Noy

Abstract

Este trabajo plantea una propuesta metodológica para estimar la evasión tributaria del IVA en Colombia para el ano 2010, utilizando la información exógena suministrada por la Dirección de Impuestos y Aduanas Nacionales - DIAN. El método empleado es el potencial teórico, método que contrasta el comportamiento macroeconómico (potencial - teórico), frente a las cifras de la administración tributaria (observado). Como teórico se tomó la información que genera el Departamento Nacional de Estadística - DANE, información macroeconómica de las compras y las ventas no exentas de hogares y empresas dentro de las cuentas nacionales proveniente de la Matriz Insumo-Producto (MIP), esta se contrasta con la MIP-DIAN desarrollada desde la información exógena de la DIAN. Las diferencias en los coeficientes permiten identificar las divisiones económicas con mayor evasión en IVA, aportando a la definición de acciones y políticas de fiscalización tributaria en IVA, que contribuyan a hacer frente a la corrupción de las empresas en Colombia.

Suggested Citation

  • Olga Sierra Rincón, Yamile Vargas Noy, 2015. "Corrupción en las empresas y la evasión tributaria del IVA en Colombia: un método alternativo de medición," Revista CIFE, Universidad Santo Tomás, August.
    • Handle: RePEc:col:000195:015171
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    File URL: http://revistas.usantotomas.edu.co/index.php/cife/article/view/3134
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    More about this item

    Keywords

    Corrupción en empresa; Evasión tributaria; IVA; Método potencial-teórico; matrices-insumo-producto.;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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