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SIVAR - Simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia

Author

Listed:
  • Javier Ávila-Mahecha

Abstract

This document is a guide for SIVAR users, an open access simulator based on public information, which replicates the fundamental characteristics of value added tax in Colombia, in accordance with the conditions established in the 2010 law of 2019. The simulator allows estimating some VAT effects such as potential collection, evasion rate, tax base coverage, progressivity and productivity, value of VAT compensation, impact on the CPI, distributional incidence by income deciles and gender of household head. By means the development of this tool, the Center for Development Research at National University of Colombia intends to contribute to the analysis and discussion of the VAT structure, its reforms, and financial and distributional implications.

Suggested Citation

  • Javier Ávila-Mahecha, 2021. "SIVAR - Simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia," Econógrafos, Escuela de Economía 023740, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:023740
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    File URL: https://fce.unal.edu.co/centro-editorial/index.php/docs/investigaciones-y-productos-cid/39-sivar-simulador-para-la-evaluacion-del-impuesto-al-valor-agregado-y-sus-reformas-en-colombia
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    Keywords

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    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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