The informal economy and its impact on tax revenues and economic growth. The case of Peru, Latin America and OECD countries (1995 – 2016)

  • Guillermo Boitano Pontificia Universidad Católica del Perú

    Ha cursado estudios doctorales en Administración Estratégica de Empresas (DBA) por CENTRUM-Católica y MSM de Holanda. Actualmente, es doctorando del programa doctoral en Administración y Dirección de Empresas de la Universidad Pablo Olavide de España. Magíster en Banca y Finanzas por la Universidad de Lima, se desempeña como profesor del área de Contabilidad y Finanzas del Departamento Académico de Ciencias de la Gestión, y como profesor en diversas materias en la carrera de Economía de la Facultad de Ciencias Empresariales y Económicas de la Universidad de Lima. Adicionalmente, ha sido gerente en diferentes organizaciones corporativas en el Perú y brindado asesorías a diferentes empresas y entidades del Estado en temas de valorización, inversiones y gestión financiera.

  • Deyvi Franco Abanto Universidad de Lima

    Bachelor’s in Economics from the University of Lima, currently works as a specialist in nonparametric econometrics at the Institute of Scientific Research (IDIC) of the University of Lima, and have participated in research on evasion and tax compliance funded by the IDIC and published in indexed academic journals. In addition, is a specialist in macroeconometrics (PUCP) and applied econometrics with weak instruments (UDEP).

Palabras clave: economía informal, gestión estratégica, crecimiento económico, impuestos, América Latina

Resumen

El objetivo principal de la investigación es determinar el tamaño de la economía informal en Perú, América Latina y los países de la OECD, así como estimar el impacto de la economía informal en la recaudación tributaria y el crecimiento económico. Para alcanzar el objetivo, la aproximación se realiza a través de modelos MIMIC. Los resultados principales muestran que el tamaño promedio de la economía informal como porcentaje del PBI en el Perú es 37.4%, en los países de América Latina es de 34%, y de 19.83% para los países de la OECD; es decir, un poco menos de la mitad del promedio de América Latina.

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Boitano, G., & Franco Abanto, D. (2019). The informal economy and its impact on tax revenues and economic growth. The case of Peru, Latin America and OECD countries (1995 – 2016). 360: Revista De Ciencias De La Gestión, (4), 128-157. https://doi.org/10.18800/360gestion.201904.005