Impacto de la economía informal en la evasión fiscal en Colombia estrategias para la formalización y fortalecimiento del sistema tributario

Abstract

Abstract The informal economy in Colombia represents a significant challenge for public finances, as many economic activities operate outside the scope of state regulation, which reduces tax collection (DANE, 2025). This situation limits the resources available for investment in infrastructure, education, health, and other key sectors for economic and social development (La República, 2024). The lack of registration and oversight by public institutions allows for tax evasion, such as VAT, income tax, and social security contributions, thereby weakening the country’s social protection system (Mahecha, 2015). The main objective of this project is to analyze the impact of the informal economy on tax evasion in Colombia and propose strategies to mitigate its negative effects. The relevance of the project lies in its potential to improve the efficiency of the tax system and promote more inclusive economic development. The methodology will combine quantitative and qualitative methods, including statistical analyses, econometric models, expert interviews, and a review of successful policies in other countries. The theoretical framework will be based on economic theories such as economic dualism and rational choice, while the conceptual framework will include key terms such as informality, tax evasion, state regulation, formalization, oversight, tax collection, incentives, digitalization, and simplification. The expected results aim to provide specific recommendations to reduce informality and improve the efficiency of the tax system in Colombia, influencing the formulation of public policies and financial practices.