Impacto económico ocasionado por la evasión del impuesto del IVA en diversos sectores en Colombia

Abstract

The objective of the research is to analyze the economic impacts caused by the evasion of VAT tax in various sectors in Colombia, based on previous studies carried out by government entities, in order to understand their impact in the country and what could happen in a near future. To do this, three matrices were designed, in order to classify the information collected by Google Academic, Jurn and Scielo databases. The focus of the research is mixed and documentary. Three axes of research are addressed, first a bibliometric review of national and international publications was carried out in the field of tax evasion, then a recognition was made of the projects and programs of the Public-Private agendas that address the issue of tax evasion and finally it was analyzed through simple descriptive statistics, based on these findings the research was consolidated.