Causas de la evasión del IVA en Colombia durante el período 2010 - 2018: una aproximación desde el Meta - Análisis

Abstract

The objective of this research is to find the causes of the evasion of Value Added Tax (VAT), in Colombia for the period 2010 - 2018, based on a literature review by various authors that integrate studies on evasion in Latin America, especially in Colombia; identifying the causes for which tax evasion occurs, in the same way a brief explanation will be given on the tax structure of Latin America, emphasizing Colombia, Mexico and Chile in order to make a brief comparison between these jurisdictions. This will allow establishing some approximate causes of tax evasion through a meta-analysis. The research is focused on a documentary study where information was collected from a large number of sources in order to combine in a single job the possible causes of VAT evasion in Colombia, in addition to highlighting the importance of collecting this, the effects of evasion and some measures to combat it.