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

Estimates of Evasion in the VAT in Bolivia

Fernando Cossio Munoz Reyes and Maria Felix Delgadillo

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Impuesto al Valor Agregado Bolivia; estructura impositiva boliviana; cuantificación de la evasión del IVA; VAT evasión Bolivia; evasión en el IVA durante el período 1988 - 1990; instrumento de evaluación de la gestión fiscalizadora del IVA; VAT evasión estimates for Bolivia. (search for similar items in EconPapers)
JEL-codes: H2 H21 H26 (search for similar items in EconPapers)
Date: 1994-05
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:91347

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