<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0185-1667</journal-id>
<journal-title><![CDATA[Investigación económica]]></journal-title>
<abbrev-journal-title><![CDATA[Inv. Econ]]></abbrev-journal-title>
<issn>0185-1667</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Economía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-16672021000300058</article-id>
<article-id pub-id-type="doi">10.22201/fe.01851667p.2021.317.78421</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estimación de la brecha tributaria para Colombia: medidas proactivas para su reducción]]></article-title>
<article-title xml:lang="en"><![CDATA[Estimation of Colombia&#8217;s tax gap: proactive measures to reduce it]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vernazza Páez]]></surname>
<given-names><![CDATA[Álvaro Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Prado Domínguez]]></surname>
<given-names><![CDATA[A. Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la Coruña  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de la Coruña Departamento de Economía Aplicada I ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2021</year>
</pub-date>
<volume>80</volume>
<numero>317</numero>
<fpage>58</fpage>
<lpage>81</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-16672021000300058&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-16672021000300058&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-16672021000300058&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Mediante el uso de un modelo de ecuaciones estructurales (SEM), en este artículo presentamos nueva evidencia de la sensibilidad de la brecha tributaria de Colombia a la evasión tributaria entre 1987 y 2018. Al formular tres variables latentes conexas a la evasión tributaria: 1) inestabilidad macroeconómica (EIM), 2) incumplimiento en el impuesto sobre la renta (EIRC) y 3) economía sumergida (ESE) se evidencia el impacto en el ingreso público tributario (IPT), revelando la urgencia de proponer mecanismos proactivos que reduzcan la brecha tributaria (BT).]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[evasión tributaria]]></kwd>
<kwd lng="es"><![CDATA[brecha tributaria]]></kwd>
<kwd lng="es"><![CDATA[economía sumergida]]></kwd>
<kwd lng="es"><![CDATA[modelos de ecuaciones estructurales]]></kwd>
<kwd lng="en"><![CDATA[Tax evasion]]></kwd>
<kwd lng="en"><![CDATA[tax gap]]></kwd>
<kwd lng="en"><![CDATA[shadow economy]]></kwd>
<kwd lng="en"><![CDATA[Structural Equation Models]]></kwd>
</kwd-group>
</article-meta>
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