IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2011v199i4p9-52.html
   My bibliography  Save this article

Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general

Author

Listed:
  • Antonio Gómez Gómez-Plana

    (Universidad Pública de Navarra)

  • Pedro Pascual Arzoz

    (Universidad Pública de Navarra)

Abstract

El objetivo del trabajo es cuantificar y analizar los efectos que podrían derivarse de la reducción del fraude fiscal en España. Como herramienta de análisis se emplea un modelo de equilibrio general aplicado que incorpora diferentes escenarios de mejora en el cumplimiento fiscal y permite obtener las repercusiones, tanto para los diferentes sectores de actividad económica, como para los hogares. Para calcular las magnitudes de todos estos cambios, se utilizan diferentes escenarios. Implementando una regla de neutralidad recaudatoria, la simulación de estas mejoras en el cumplimiento fiscal y en la recaudación se logra aproximando los tipos efectivos reales a los tipos nominales del Impuesto sobre el Valor Anadido (IVA) y un descenso equivalente en los tipos efectivos de las cotizaciones sociales. También se considera un escenario Lumpsum y otro sin neutralidad recaudatoria. Los resultados del análisis de la reducción de la evasión e incidencia impositiva diferencial muestran que podría provocar efectos positivos en variables macroeconómicas relevantes. Así, con neutralidad recaudatoria, cuando se reduce la evasión en los sectores fraudulentos, por cada 1,4 puntos porcentuales que aumenten los tipos efectivos del IVA, el PIB crece 1,33%, el empleo aumenta 1,57%, los salarios reales y la rentas de capital suben en 0,76% y 0,06%, respectivamente, la recaudación aumentaría en torno a un 20%, y también se produce una mejora del bienestar del país del 0,48%. Además se infiere la conveniencia de plantear una estrategia de inspección fiscal intersectorialmente diferenciada, focalizándola en determinados sectores.

Suggested Citation

  • Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.
  • Handle: RePEc:hpe:journl:y:2011:v:199:i:4:p:9-52
    as

    Download full text from publisher

    File URL: https://www.ief.es/comun/Descarga.cshtml?ruta=~/docs/destacados/publicaciones/revistas/hpe/199_Art1.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
    2. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
    3. Bajo-Rubio, Oscar & Gomez-Plana, Antonio G., 2005. "Simulating the effects of the European Single Market: A CGE analysis for Spain," Journal of Policy Modeling, Elsevier, vol. 27(6), pages 689-709, September.
    4. Richard Bird & Pierre-Pascal Gendron, 2006. "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0618, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550, July.
    6. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    7. James R. Hines Jr., 2007. "Taxing Consumption and Other Sins," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 49-68, Winter.
    8. Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
    9. Mr. John D Brondolo, 2009. "Collecting Taxes During an Economic Crisis: Challenges and Policy Options," IMF Staff Position Notes 2009/017, International Monetary Fund.
    10. Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers in Public Economics 123, Department of Economics and Law, Sapienza University of Roma.
    11. Mr. Graham Harrison & Russell Krelove, 2005. "VAT Refunds: A Review of Country Experience," IMF Working Papers 2005/218, International Monetary Fund.
    12. Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2011. "Shadow Economies All Over the World: New Estimates for 162 Countries from 1999 to 2007," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 1, Edward Elgar Publishing.
    13. Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(1), pages 121-140, Winter.
    14. Friedrich Schneider & Andreas Buehn & Claudio Montenegro, 2010. "New Estimates for the Shadow Economies all over the World," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 443-461.
    15. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 445-480, National Bureau of Economic Research, Inc.
    16. Chang Woon Nam & Rüdiger Parsche & Barbara Schaden, 2001. "Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data," CESifo Working Paper Series 431, CESifo.
    17. repec:ces:ifodic:v:1:y:2003:i:2:p:14567958 is not listed on IDEAS
    18. Ms. Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 2010/071, International Monetary Fund.
    19. John Brondolo, 2009. "Collecting Taxes During an Economic Crisis; Challenges and Policy Options," IMF Staff Position Notes 2009/17, International Monetary Fund.
    20. Andrea Gebauer & Rüdiger Parsche, 2003. "Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 40-44, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Oscar Bajo-Rubio & Antonio G. Gómez-Plana, 2015. "Alternative strategies to reduce public deficits: Taxes vs. spending," Journal of Applied Economics, Universidad del CEMA, vol. 18, pages 45-70, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ledjon Shahini & Arben Malaj, 2015. "How can We Measure the VAT Fraud and Evasion? Case of Albania," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, ejes_v1_i.
    2. Martin Halla, 2011. "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 11, Edward Elgar Publishing.
    3. Ana I. Moro Egido & Angel Solano Garcia, 2015. "The Ends Against the Middle. Attitudes Towards Taxation," ThE Papers 15/03, Department of Economic Theory and Economic History of the University of Granada..
    4. Rainone, Edoardo, 2023. "Tax evasion policies and the demand for cash," Journal of Macroeconomics, Elsevier, vol. 76(C).
    5. Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022. "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, vol. 80(C).
    6. Oguzhan Akgun & David Bartolini & Boris Cournède, 2017. "The capacity of governments to raise taxes," OECD Economics Department Working Papers 1407, OECD Publishing.
    7. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
    8. Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022. "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
    9. Dell’Anno, Roberto & Davidescu, Adriana AnaMaria, 2019. "Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches," Economic Analysis and Policy, Elsevier, vol. 63(C), pages 130-149.
    10. Mr. Mauricio Vargas, 2015. "Informality in Paraguay: Macro-Micro Evidence and Policy Implications," IMF Working Papers 2015/245, International Monetary Fund.
    11. Francesco Berardini & Fabrizio Renzi, 2022. "Mind the Gap! The (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy," Questioni di Economia e Finanza (Occasional Papers) 669, Bank of Italy, Economic Research and International Relations Area.
    12. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 5(2), pages 116-131, August.
    13. Markandya, Anil & González-Eguino, Mikel & Escapa, Marta, 2013. "From shadow to green: Linking environmental fiscal reforms and the informal economy," Energy Economics, Elsevier, vol. 40(S1), pages 108-118.
    14. Athanasios O. Tagkalakis, 2014. "Is there any evidence of VAT related buoyancy effects in Greece?," Economics Bulletin, AccessEcon, vol. 34(3), pages 1762-1775.
    15. Lucia Mihóková & Radovan Dráb & Andrea Kralik, 2019. "Determinants of Short-term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(2), pages 515-534.
    16. Mamadou Lah, 2024. "The Economics of the Informal Sector: New Estimates, New Implications for OECD countries," PSE Working Papers halshs-04721526, HAL.
    17. Mr. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 2011/270, International Monetary Fund.
    18. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis & Ioannis Filos, 2016. "Earnings Management in Greece: A Case Study in Construction Sector Using Jones Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-16.
    19. Stiller, Wojciech & Heinemann, Marwin, 2024. "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 61-84.
    20. Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.

    More about this item

    Keywords

    Fraude fiscal; Impuesto sobre el Valor Anadido; Modelos de equilibrio General aplicado.;
    All these keywords.

    JEL classification:

    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

    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:hpe:journl:y:2011:v:199:i:4:p:9-52. 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.

    If CitEc recognized a bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.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.