Evasión del IVA asociada al contrabando en Colombia: cuantificación de pérdidas fiscales, distorsiones de mercado y evaluación del control aduanero

Abstract

This research analyzes tax evasion stemming from smuggling and its economic impact in Colombia during the period 2018–2022, with an emphasis on the loss of Value Added Tax (VAT) revenue and the resulting market distortions. Using a quantitative, descriptive-correlational approach, the study estimated the magnitude of smuggling, the associated tax evasion, and the effectiveness of the enforcement measures implemented by the government. The results show that accumulated smuggling reached USD 34.496 billion, with technical smuggling through under-invoicing predominating, generating potential VAT evasion of approximately USD 5.672 billion. Furthermore, a high incidence was identified in sectors such as textiles, footwear, cigarettes, electronics, and pharmaceuticals, which have significant effects on formal competition and public revenue collection (Ministry of Finance and Public Credit, 2022). The research concludes that VAT evasion associated with smuggling constitutes a structural problem that weakens public finances, generates unfair competition, and limits the effectiveness of fiscal policies. Although progress has been made in customs control and tax enforcement, institutional weaknesses persist that require comprehensive strategies to strengthen revenue collection and reduce market distortions.