IDEAS home Printed from https://ideas.repec.org/a/erv/observ/y2008i928.html
   My bibliography  Save this article

Los Métodos Para Medir La Evasión De Impuestos: Una Revisión

Author

Listed:
  • Hugo A. 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 A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.
  • Handle: RePEc:erv:observ:y:2008:i:92:8
    as

    Download full text from publisher

    File URL: http://www.eumed.net/cursecon/ecolat/co/08/chr.htm
    Download Restriction: no

    References listed on IDEAS

    as
    1. Shome, Parthasarathi, 1999. "Taxation in Latin America: structural trends and impact of administration," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34658, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Hernán Rincón & Jorge Ramos & Ignacio Lozano, 2004. "Crisis Fiscal Actual: Diagnóstico Y Recomendaciones," BORRADORES DE ECONOMIA 002244, BANCO DE LA REPÚBLICA.
    3. Howell H Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    4. Eduardo Wiesner Durán, 2003. "Fiscal Federalism in Latin America: From Entitlements to Markets," IDB Publications (Books), Inter-American Development Bank, number 17278, February.
    5. Baltasar Manzano & Jesús Ruiz, 2004. "Política fiscal óptima: el estado de la cuestión," Investigaciones Economicas, Fundación SEPI, vol. 28(1), pages 5-41, January.
    6. repec:idb:idbbks:266 is not listed on IDEAS
    7. Ortega, Juan Ricardo & Piraquive, Gabriel Armando & Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio, 2000. "Incidencia fiscal de los incentivos tributarios
      [Fiscal Incidence of tax incentives]
      ," MPRA Paper 14016, University Library of Munich, Germany.
    8. Rodrigo Cerda, 2003. "Impuestos Óptimos en Empresas," Documentos de Trabajo 251, Instituto de Economia. Pontificia Universidad Católica de Chile..
    Full references (including those not matched with items on IDEAS)

    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:erv:observ:y:2008:i:92:8. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lisette Villamizar). General contact details of provider: http://www.eumed.net/cursecon/ecolat/ .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.