Factores que determinan la elusión del Impuesto a la renta y del IVA en Latinoamérica. Revisión Sistemática de la Literatura (RSL)

Abstract

Taxes constitute one of the most important means for collecting economic resources of governments, through which they base their efforts in areas such as education, health, and roads, among others. The importance of these resources has made governments work on alternatives to reduce the high level of evasion and avoidance in recent years. In this sense, Latin America is a region that bases its resources on two taxes, the Income Tax (IR) and the Value Added Tax (VAT). Unfortunately, in this region, growing levels of tax avoidance are evident, which generates concern in national governments and proposes alternatives to eradicate them. For this reason, this article presents a Systematic Review of the Literature (SLR) based on 40 papers in order to identify the factors that trigger tax avoidance in Latin America. The review results, presented through bubble charts, provide the scientific community with systematized information on the critical points in the avoidance of taxes such as IR and VAT in Latin America. Through this information, lines of action can be established both for future research and for government entities to direct action plans in search of reducing tax avoidance, creating a tax culture in citizens that allows giving value to the correct declaration of taxes