macroeconomía del desarrollo Evasión tributaria en América Latina
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macroeconomía del desarrollo Evasión tributaria en América Latina
S E R I E ISSN 1680-8843 macroeconomía del desarrollo Evasión tributaria en América Latina Nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región Juan Carlos Gómez-Sabaíni Dalmiro Morán (YDVLyQWULEXWDULDHQ $PpULFD/DWLQD 1XHYRV\DQWLJXRVGHVDItRVHQODFXDQWLILFDFLyQ GHOIHQyPHQRHQORVSDtVHVGHODUHJLyQ -XDQ&DUORV*yPH]6DEDtQL 'DOPLUR0RUiQ (VWH GRFXPHQWR IXH SUHSDUDGR SRU -XDQ &DUORV *yPH]6DEDtQL &RQVXOWRU GH OD 'LYLVLyQ GH 'HVDUUROOR (FRQyPLFR GH OD &RPLVLyQ (FRQyPLFD SDUD $PpULFD /DWLQD \ HO &DULEH &(3$/ HQ HO PDUFR GH ODV DFWLYLGDGHVGHOSUR\HFWR&(3$/$(&,'³3ROtWLFDILVFDOSDUDHOFUHFLPLHQWRHFRQyPLFR\ODFRKHVLyQVRFLDO´ /DV RSLQLRQHV H[SUHVDGDV HQ HVWH GRFXPHQWR TXH QR KD VLGR VRPHWLGR D UHYLVLyQ HGLWRULDO VRQ GH H[FOXVLYD UHVSRQVDELOLGDGGHORVDXWRUHV\SXHGHQQRFRLQFLGLUFRQODVGHOD2UJDQL]DFLyQ 3XEOLFDFLyQGHODV1DFLRQHV8QLGDV ,661 /&/ &RS\ULJKW1DFLRQHV8QLGDVIHEUHURGH7RGRVORVGHUHFKRVUHVHUYDGRV ,PSUHVRHQ1DFLRQHV8QLGDV6DQWLDJR 6 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