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Evasión del impuesto al valor agregado en Colombia

Authors: Castañeda-Bautista, Edgar Oswaldo; Lambis-Espinal, María Camila;

Evasión del impuesto al valor agregado en Colombia

Abstract

En este trabajo se realiza un acercamiento al tema de la evasión en Colombia. Se exponen las definiciones de los conceptos básicos tributarios; posteriormente se presentan las causas de la evasión y elusión en el país. De esta manera se realiza la estimación de la evasión del impuesto al valor agregado IVA para Colombia en los años comprendidos entre 1990 y el 2016.

Resumen 1. Introducción 2. Marco teórico 3. Revisión de literatura 4. Metodología y modelo 5. Resultados 6. Conclusiones Bibliografía Anexos

Trabajo de Investigación

Economista

Pregrado

Country
Colombia
Related Organizations
Keywords

INGRESOS CORRIENTES, EVASIÓN, IMPUESTOS, IVA

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green