Incidence of tax evasion in public policies to combat poverty.
This article addresses the issue of tax evasion as a factor that impacts on the State's collection efficiency and the consequences that this phenomenon has on the public treasury, by limiting the resources that could be allocated to promoting public policies and social programs that improve soc...
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Posgrados de la División de Ciencias Económica Administrativas
2021
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oai:https:--indiciales.unison.mx-:article-182023-04-21T00:00:00Z Incidence of tax evasion in public policies to combat poverty. Incidencia de la evasión fiscal en las políticas públicas de combate a la pobreza Grajeda Grajeda , Rebeca Patricia Huerta Urquijo, Beatriz Elena López Olivarría , Juan Antonio Pobreza Evasión fiscal Medición de la evasión fiscal Poverty Tax evasión Measurement of tax evasion This article addresses the issue of tax evasion as a factor that impacts on the State's collection efficiency and the consequences that this phenomenon has on the public treasury, by limiting the resources that could be allocated to promoting public policies and social programs that improve social equity and reduce income inequality. Through an approach to research that reveals poverty rates in Latin American countries, tax evasion is identified as one of the factors that promote the low effect of the redistributive role of the State, coupled with a low tax pressure with regressive characteristics and orientation. inadequate public spending. Through a theoretical analysis based on documentary information, the methodologies applied in the quantification of this phenomenon are proposed that allow governments to have parameters and evaluate the efficiency when collecting, in order to plan the audit and carry out the modification of tax legislation, always seeking equity in the payment of taxes. En este artículo se aborda el tema de la evasión fiscal como factor que impacta en la eficiencia recaudatoria del Estado y las consecuencias que este fenómeno presenta sobre el erario público, al limitar los recursos que podrían destinarse al impulso de políticas públicas y programas sociales que mejoren la equidad social y disminuyan la desigualdad en los ingresos. Mediante un acercamiento a investigaciones que revelan los índices de pobreza en países de América Latina, se identifica a la evasión fiscal como uno de los factores que propician el bajo efecto del papel redistributivo del Estado, aunado a una baja presión tributaria con características regresivas y orientación inadecuada del gasto público. A través de un análisis teórico basado en información documental, se plantean las metodologías aplicadas en la cuantificación de este fenómeno que permite a los gobiernos contar con parámetros y evaluar la eficiencia al recaudar, para de esta forma, planear la fiscalización y llevar a cabo la modificación a la legislación tributaria, buscando siempre la equidad en el pago de los impuestos. Posgrados de la División de Ciencias Económica Administrativas 2021-07-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articulo evaluado por pares application/pdf text/xml https://indiciales.unison.mx/index.php/Indicial/article/view/18 10.52906/ind.v1i2.18 Indiciales; Vol. 1 Núm. 2 (2021): REVISTA INDICIALES; 11-21 2954-3649 10.52906/ind.v1i2 spa https://indiciales.unison.mx/index.php/Indicial/article/view/18/12 https://indiciales.unison.mx/index.php/Indicial/article/view/18/28 Derechos de autor 2021 Rebeca Patricia Grajeda Grajeda , Beatriz Elena Huerta Urquijo, Juan Antonio López Olivarría |
| institution |
Indiciales |
| collection |
OJS |
| language |
spa |
| format |
Online |
| author |
Grajeda Grajeda , Rebeca Patricia Huerta Urquijo, Beatriz Elena López Olivarría , Juan Antonio |
| spellingShingle |
Grajeda Grajeda , Rebeca Patricia Huerta Urquijo, Beatriz Elena López Olivarría , Juan Antonio Incidence of tax evasion in public policies to combat poverty. |
| author_facet |
Grajeda Grajeda , Rebeca Patricia Huerta Urquijo, Beatriz Elena López Olivarría , Juan Antonio |
| author_sort |
Grajeda Grajeda , Rebeca Patricia |
| title |
Incidence of tax evasion in public policies to combat poverty. |
| title_short |
Incidence of tax evasion in public policies to combat poverty. |
| title_full |
Incidence of tax evasion in public policies to combat poverty. |
| title_fullStr |
Incidence of tax evasion in public policies to combat poverty. |
| title_full_unstemmed |
Incidence of tax evasion in public policies to combat poverty. |
| title_sort |
incidence of tax evasion in public policies to combat poverty. |
| description |
This article addresses the issue of tax evasion as a factor that impacts on the State's collection efficiency and the consequences that this phenomenon has on the public treasury, by limiting the resources that could be allocated to promoting public policies and social programs that improve social equity and reduce income inequality.
Through an approach to research that reveals poverty rates in Latin American countries, tax evasion is identified as one of the factors that promote the low effect of the redistributive role of the State, coupled with a low tax pressure with regressive characteristics and orientation. inadequate public spending.
Through a theoretical analysis based on documentary information, the methodologies applied in the quantification of this phenomenon are proposed that allow governments to have parameters and evaluate the efficiency when collecting, in order to plan the audit and carry out the modification of tax legislation, always seeking equity in the payment of taxes. |
| publisher |
Posgrados de la División de Ciencias Económica Administrativas |
| publishDate |
2021 |
| url |
https://indiciales.unison.mx/index.php/Indicial/article/view/18 |
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