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Estimación de la Evasión en el Impuesto al Valor Agregado (IVA)

Cossio Muñoz, Fernando and Delgadillo, Maria Felix (1994): Estimación de la Evasión en el Impuesto al Valor Agregado (IVA). Published in: Revista Análisis Económico UDAPE , Vol. 9, (May 1994)

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Abstract

The value-added tax (VAT) contributed on average about 54% of the total internal tax revenues in the period 1988-1990; Which is equivalent to 3.6% of the gross domestic product. Due to the importance of this tax within the Bolivian taxation structure, this document quantifies the evasion of VAT, analyses the behavior of the evasion in VAT during the period 1988- 1990 and generates an instrument for evaluating the fiscal management of the VAT.

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