Presión Tributaria Departamental e Informalidad
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Abstract
Desde 2005, la Administración Tributaria emprendió un proceso de modernización. Bajo los principios de simplicidad y facilidad de pago se ha conseguido significativos avances en cuanto a recaudación, sistematización y agregación de estadísticas tributarias. No obstante, se identificaron algunos sesgos generados en el proceso de empadronamiento, como el domicilio fiscal y la actividad económica principal declaradas por los contribuyentes; que inciden en sobreestimaciones o subestimaciones de la recaudación tributaria asignada a los departamentos independientemente de la actividad económica generada y que originan desviaciones en las cifras. Se propone una reestimación de la recaudación tributaria, en base a coeficientes de participación departamental y sectorial del PIB. Metodología innovadora para identificar desviaciones en la carga fiscal, atribuibles a actividades ilícitas como evasión, elusión o informalidad. La aplicación de coeficientes evidencia la existencia de regiones de mayor y menor carga fiscal; en los cuales es necesario enfatizar el control de la Administración Tributaria.
From 2005, the Tributary Administration undertook a modernization process. Under the principles of simplicity and facility of payment one has obtained significant advances as far as collection, systematization and aggregation of tributary statistics. However, some slants generated in the collection the dates process were identified, like the fiscal address and main the economic activity declared by the contributors; that exaggeration or underestimations of the tributary collection assigned affect to the departments independently of the economic activity generated and that they originate deviations in the numbers. A reestimation of the tributary collection sets out, on the basis of coefficients of departmental and sectorial participation of the GIP innovating Methodology to identify deviations in the fiscal load, attributable to illicit activities like evasion, elusion or unmannerliness. The application of coefficients demonstrates the existence of regions of greater and smaller fiscal load; in which it is necessary to emphasize the control of the Tributary Administration.
From 2005, the Tributary Administration undertook a modernization process. Under the principles of simplicity and facility of payment one has obtained significant advances as far as collection, systematization and aggregation of tributary statistics. However, some slants generated in the collection the dates process were identified, like the fiscal address and main the economic activity declared by the contributors; that exaggeration or underestimations of the tributary collection assigned affect to the departments independently of the economic activity generated and that they originate deviations in the numbers. A reestimation of the tributary collection sets out, on the basis of coefficients of departmental and sectorial participation of the GIP innovating Methodology to identify deviations in the fiscal load, attributable to illicit activities like evasion, elusion or unmannerliness. The application of coefficients demonstrates the existence of regions of greater and smaller fiscal load; in which it is necessary to emphasize the control of the Tributary Administration.
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No. 30