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Efectos de las políticas tributaria y fiscalizadora sobre el tamano del sector informal en Colombia

Author

Listed:
  • Jesús J. Rodríguez De Luque
Abstract
En este artículo se estudian los efectos potenciales que tendrían cambios en las políticas tributaria y fiscalizadora sobre el tamano del sector informal en Colombia. Para ello se desarrolla un modelo de equilibrio general dinámico. Los resultados indican que el Gobierno, por medio de las disminuciones en las tasas impositivas y los incrementos en la fiscalización ejercida sobre las empresas, puede reducir el tamano del sector informal. Asimismo, se concluye que elevados niveles de informalidad no mitigan la capacidad del Gobierno para incrementar sus ingresos tributarios. ***** This article studies the potential effects of changes in the tax and fiscal policies on the size of the informal sector in Colombia. To do this, we have developed a dynamic general equilibrium model. The results indicate that the Government, through the reduction of tax rates and increasing audits for companies, can reduce the size of the informal sector. It is also concluded that elevated levels of informality do not mitigate the Government’s capacity to increment its tax-based incomes.

Suggested Citation

  • Jesús J. Rodríguez De Luque, 2014. "Efectos de las políticas tributaria y fiscalizadora sobre el tamano del sector informal en Colombia," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, August.
    • Handle: RePEc:col:000093:012145
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Sector informal; crecimiento económico; política tributaria; fiscalización;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O41 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - One, Two, and Multisector Growth Models
    • D9 - Microeconomics - - Micro-Based Behavioral Economics

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