Una evaluación macroeconómica del fraude fiscal en el IVA en el País Vasco

Francisco Javier Sasigain
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Francisco Javier Sasigain: Dirección de Economía y Planificación

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 39, issue 03, 152-185

Abstract: This article analyses the potential for assessing tax fraud in VAT based on the application of the most widely used macro-economic or accounting method: the comparison of tax collected for a financial year with the statistical data (input-output table), with adjustments to ensure the equivalence of the respective tax items. This case seeks to discover what information is required and what limitations exist in this method not only for obtaining a simple overall figure for failure to meet tax obligations but also for learning what mechanisms have been used to evade this tax (concealment of activity and/or overstatement of deductions), enabling us to look closely at the economic sectors which are most affected.

Keywords: Fraude fiscal; IVA; recaudación (search for similar items in EconPapers)
JEL-codes: E26 H20 H26 (search for similar items in EconPapers)
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1997308

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