Humberto Monteverde

The impact of corruption on economic variables has been studied by several authors, especially in the last twenty years with greater intensity. It is difficult to measure the footprint that corruption leaves in our lives, when the evaluation is a mathematical or econometric game, or simply guided by causalities, sometimes the collisions between different variables are difficult to measure. We begin by analyzing the academic background of the literature on the impact of corruption on economic variables, and then specifically on fiscal variables.National corruption domains are defined, the private domain, the political domain and the public domain. At the end of this work, the general principles of taxation derived from our National Constitution will be listed and explained, detailing which principles are affected by the hypothesis. Finally, the hypothesis is demonstrated in its theoretical and practical way.