Resumen

VERNAZZA PAEZ, Álvaro Andrés  y  PRADO DOMINGUEZ, A. Javier. Estimation of Colombia’s tax gap: proactive measures to reduce it. Inv. Econ [online]. 2021, vol.80, n.317, pp.58-81.  Epub 13-Sep-2021. ISSN 0185-1667.  https://doi.org/10.22201/fe.01851667p.2021.317.78421.

Using a Structural Equation Model (SEM) new evidence of the sensitivity of Colombia´s tax gap to tax evasion between 1970 and 2018, is here presented. While formulating three latent variables related to tax evasion: 1) macroeconomic instability (EIM), 2) non-compliance with income tax (EIRC) and 3) underground economy (ESE), the impact on public tax revenue (IPT) is shown, revealing the urgency of proposing proactive mechanisms to reduce the tax gap.

Palabras llave : Tax evasion; tax gap; shadow economy; Structural Equation Models.

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