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Sistema financiero, informalidad y evasión tributaria en Perú

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  • Lahura, Erick

Abstract

Según el Instituto Nacional de Estadística e Informática, una unidad productiva se denomina informal si no está registrada en la administración tributaria. Utilizando información de la administración tributaria de Perú y de los créditos otorgados por el sistema financiero peruano, este trabajo identifica a los informales que han adquirido al menos un crédito en el sistema financiero, describe su participación por entidad financiera y tipo de crédito, y estima el monto de evasión tributaria correspondiente. Los resultados muestran que, a diciembre de 2014, existían aproximadamente 1,8 millones de informales que tenían al menos un crédito en alguna entidad del sistema.financiero, lo cual indica que existiría un margen importante para la ampliación de la base tributaria. También se encuentra que las Cajas Rurales, Edpymes y Financieras fueron las entidades con mayores tasas de informalidad, mientras que los montos más importantes de los créditos obtenidos por los informales correspondieron a créditos para micro y pequeña empresa (Mype), créditos de consumo y tarjetas de crédito. En términos de estabilidad financiera, los resultados sugieren que sería prudencial vigilar y cuantificar la exposición al riesgo por informalidad en el sistema financiero. Finalmente, se estima que la evasión tributaria de los clientes informales del sistema financiero habría sido aproximadamente O,7 por ciento del PBI en el año 2014.

Suggested Citation

  • Lahura, Erick, 2016. "Sistema financiero, informalidad y evasión tributaria en Perú," Revista Estudios Económicos, Banco Central de Reserva del Perú, issue 32, pages 55-70.
    • Handle: RePEc:rbp:esteco:ree-32-03
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    References listed on IDEAS

    as
    1. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    2. Arias, Luis Alberto, 2009. "La tributación directa en América Latina: equidad y desafíos. El caso de Perú," Macroeconomía del Desarrollo 5454, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016. "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(2), pages 739-798.
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    Cited by:

    1. Francisco B. Galarza & Fernando Requejo, 2019. "Reducing Informality Using Two-Sided Incentives: Theory and Experiment," Working Papers 149, Peruvian Economic Association.

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    More about this item

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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