Abstract

PARRA JIMENEZ, ORLANDO DARÍO  and  PATINO JACINTO, RUTH ALEJANDRA. EVASION OF NATIONAL TAXES IN COLOMBIA: YEARS 2001 - 2009. Rev.fac.cienc.econ. [online]. 2010, vol.18, n.2, pp.177-198. ISSN 0121-6805.

This article presents an approximation of evasion; it seeks to define the concept of tax evasion taking as an economic approximation reference done until now. Initially, various concepts are exposed; then general causes and effects of evasion are included, also, the results of the applications of some measurement models worldwide are presented and, finally, the evasion in national taxes is estimated such as Income Tax and Added Value Tax (IVA) for Colombia between 2001-2009, such estimations are made with an econometric model and the methodology used consists in cointegration analysis, such modeling concluded that, evasion was reduced from 46.3% to 31.4% of the total collection of Income Tax and I.V.A. during the period established.

Keywords : Tax evasion; evasion measurement; evasion in Colombia.

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