Evasion of national taxes in Colombia: years 2001 – 2009
This article presents an approximation of evasion; it seeks to define the concept of tax evasion taking as an economic approximation reference done until now. Initially, various concepts are exposed; then general causes and effects of evasion are included, also, the results of the applications of so...
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| Formato: | Artículo (Article) |
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Universidad Militar Nueva Granada
2010
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| Acceso en línea: | http://hdl.handle.net/10654/33965 |
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Universidad Militar Nueva Granada |
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Español (Spanish) |
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Tax evasion evasion measurement evasion in Colombia Evasión tributaria medición de la evasión evasión en Colombia Evasão fiscal medição da evasão evasão na Colômbia. |
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Tax evasion evasion measurement evasion in Colombia Evasión tributaria medición de la evasión evasión en Colombia Evasão fiscal medição da evasão evasão na Colômbia. Parra Jiménez, Orlando Darío Patino Jacinto, Ruth Alejandra Evasion of national taxes in Colombia: years 2001 – 2009 |
| description |
This article presents an approximation of evasion; it seeks to define the concept of tax evasion taking as an economic approximation reference done until now. Initially, various concepts are exposed; then general causes and effects of evasion are included, also, the results of the applications of some measurement models worldwide are presented and, finally, the evasion in national taxes is estimated such as Income Tax and Added Value Tax (IVA) for Colombia between 2001-2009, such estimations are made with an econometric model and the methodology used consists in cointegration analysis, such modeling concluded that, evasion was reduced from 46.3% to 31.4% of the total collection of Income Tax and I.V.A. during the period established. |
| format |
Artículo (Article) |
| author |
Parra Jiménez, Orlando Darío Patino Jacinto, Ruth Alejandra |
| author_facet |
Parra Jiménez, Orlando Darío Patino Jacinto, Ruth Alejandra |
| author_sort |
Parra Jiménez, Orlando Darío |
| title |
Evasion of national taxes in Colombia: years 2001 – 2009 |
| title_short |
Evasion of national taxes in Colombia: years 2001 – 2009 |
| title_full |
Evasion of national taxes in Colombia: years 2001 – 2009 |
| title_fullStr |
Evasion of national taxes in Colombia: years 2001 – 2009 |
| title_full_unstemmed |
Evasion of national taxes in Colombia: years 2001 – 2009 |
| title_sort |
evasion of national taxes in colombia: years 2001 – 2009 |
| publisher |
Universidad Militar Nueva Granada |
| publishDate |
2010 |
| url |
http://hdl.handle.net/10654/33965 |
| _version_ |
1712101613390266368 |
| spelling |
ir-10654-339652020-01-08T19:29:02Z Evasion of national taxes in Colombia: years 2001 – 2009 Evasión de impuestos nacionales en Colombia: años 2001 - 2009 Evasão de impostos nacionais na colômbia(2001-2009) Parra Jiménez, Orlando Darío Patino Jacinto, Ruth Alejandra Tax evasion evasion measurement evasion in Colombia Evasión tributaria medición de la evasión evasión en Colombia Evasão fiscal medição da evasão evasão na Colômbia. This article presents an approximation of evasion; it seeks to define the concept of tax evasion taking as an economic approximation reference done until now. Initially, various concepts are exposed; then general causes and effects of evasion are included, also, the results of the applications of some measurement models worldwide are presented and, finally, the evasion in national taxes is estimated such as Income Tax and Added Value Tax (IVA) for Colombia between 2001-2009, such estimations are made with an econometric model and the methodology used consists in cointegration analysis, such modeling concluded that, evasion was reduced from 46.3% to 31.4% of the total collection of Income Tax and I.V.A. during the period established. En este artículo se realiza una aproximación al tema de la evasión, se busca definir el concepto de evasión tributaria tomando como referencia aproximaciones económicas que hasta la fecha se han realizado. Inicialmente se exponen los diferentes conceptos; posteriormente se incluyen las causas y los efectos de la evasión a nivel general, luego se presentan los aportes resultado de las aplicaciones de algunos modelos de medición a nivel mundial y, por último se genera la estimación de la evasión en los impuestos nacionales como lo son el Impuesto de Renta y el Impuesto al Valor Agregado IVA para Colombia en los años comprendidos entre el 2001 y el 2009, dichas estimaciones se realizan a partir de un modelo econométrico y la metodología utilizada consiste en el análisis de co-integración, dicha modelación concluyó que la evasión se redujo de 46.3% al 31.4% del recaudo total de los impuestos de Renta e I.V.A en el período de estudio This article presents an approximation of evasion; it seeks to define the concept of tax evasion taking as an economic approximation reference done until now. Initially, various concepts are exposed; then general causes and effects of evasion are included, also, the results of the applications of some measurement models worldwide are presented and, finally, the evasion in national taxes is estimated such as Income Tax and Added Value Tax (IVA) for Colombia between 2001-2009, such estimations are made with an econometric model and the methodology used consists in cointegration analysis, such modeling concluded that, evasion was reduced from 46.3% to 31.4% of the total collection of Income Tax and I.V.A. during the period established. 2010-06-30 2020-01-08T19:29:02Z 2020-01-08T19:29:02Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://revistas.unimilitar.edu.co/index.php/rfce/article/view/2279 10.18359/rfce.2279 http://hdl.handle.net/10654/33965 spa http://revistas.unimilitar.edu.co/index.php/rfce/article/view/2279/1999 /*ref*/Arango, C, Misas M, & López, E. (2005). 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Informe del consejo directivo /*ref*/Persson M, & Wissen P. (1984). Redistributional Aspects of Tax Evasion. Blackwell Publishing on behalf of The Scandinavian Journal of Economics, 86: 131-149. http://dx.doi.org/10.2307/3439686 /*ref*/Rojas, J. (2004). Evasión: ¿cómo medirla? En: Revista impuestos, Legis, 121: 4-9. /*ref*/Slemrod, J. (1985). An empirical test for tax evasion. The review of economics and statics, 67: 232-238. http://dx.doi.org/10.2307/1924722 /*ref*/Tanzi, V. (1968). International Tax. The Journal of Political Economy, 67: 1078-1084. http://dx.doi.org/10.1086/259470 /*ref*/Toro, J. (1993). Estimación de la evasión en el IVA en Chile, Serie Política Fiscal, 64, 5-64. FALTA CIUDAD, EDITORIAL /*ref*/Unidad de Derecho Tributario y Contable (2004). Alternativas en la medición de la evasión. En: Revista Impuestos, Legis,121: 2. /*ref*/Valencia, O. (2004). Economic Growth and the household optimal income tax evasion. Departamento Nacional de Planeación. Dirección de Estudios Económicos. Derechos de autor 2016 Revista Facultad de Ciencias Económicas https://creativecommons.org/licenses/by-nc-nd/4.0 application/pdf Universidad Militar Nueva Granada Revista Facultad de Ciencias Económicas; Vol. 18 Núm. 2 (2010); 177-198 1909-7719 0121-6805 |
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12,131701 |