Pablo Gutiérrez, professor at the Faculty of Economics and Business (FEN) of the University of Chile, estimates that the gap could be around 30%. Specialists support the model but call for a recalculation.
Read the full article in El Mercurio.
The study by the Internal Revenue Service (SII) on estimates of the tax compliance gap, which calculated an average non-payment rate of 18.4% in #VAT and 51.4% in corporate tax, has generated significant discrepancies among experts and business associations.
In this context, Pablo Gutiérrez, professor at the Department of Management Control and Information Systems at FEN of the University of Chile, proposed adjustments to the methodology used by the SII to recalculate corporate tax evasion and avoidance rates.
The SII’s calculation
Javier Jaque, Leading Partner at CCL Auditores Consultores, believes that “the figure of over 50% non-compliance among companies needs to be recalculated, likely through a cross-disciplinary technical committee that has access to the data currently available to the SII.”