Resumen

SINANI CARDENAS, José Fernando. Presión Tributaria Departamental e Informalidad. Perspectivas [online]. 2012, n.30, pp.145-166. ISSN 1994-3733.

From 2005, the Tributary Administration undertook a modernization process. Under the principles of simplicity and facility of payment one has obtained significant advances as far as collection, systematization and aggregation of tributary statistics. However, some slants generated in the collection the dates process were identified, like the fiscal address and main the economic activity declared by the contributors; that exaggeration or underestimations of the tributary collection assigned affect to the departments independently of the economic activity generated and that they originate deviations in the numbers. A reestimation of the tributary collection sets out, on the basis of coefficients of departmental and sectorial participation of the GIP innovating Methodology to identify deviations in the fiscal load, attributable to illicit activities like evasion, elusion or unmannerliness. The application of coefficients demonstrates the existence of regions of greater and smaller fiscal load; in which it is necessary to emphasize the control of the Tributary Administration.

Palabras clave : Tributes; Informal Economy; Departmental Income..

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