La Evasión Fiscal del IVA en México 2004-2013

Odette Delfin Ortega (), Plinio Hernánez Barriga () and Noemí Ramírez Sepúlveda ()
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Plinio Hernánez Barriga: Profesor e investigador de la Universidad Michoacana de San Nicolás de Hidalgo
Noemí Ramírez Sepúlveda: Estudiante del Doctorado en Políticas Públicas de la Universidad Michoacana de San Nicolás de Hidalgo

Revista Nicolaita de Estudios Económicos, 2016, vol. XI, issue 2, 61-80

Abstract: This research is about evasion of Value Added Tax (VAT) in Mexico. Its first objective is to determinate VAT evasion amounts and secondly to identify its determinants. First it is proposed a methodology for the VAT evasion calculation, based on data from the national accounts system, economic census, national survey of household income and expenditure, and national survey of micro – business; secondly we It was develop an econometric model that establishes that VAT evasion was influenced, positively, by the tax rate and, negatively, by the probability of inspection. Base on those results, we suggest to diminish the tax rate and increase the probability of inspection.

Keywords: tax evasion; tax rate; inspection; tax and collection. (search for similar items in EconPapers)
JEL-codes: C01 C12 C22 C53 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ris:rnicee:0105

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