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Estudios sectoriales sobre el riesgo de facturación fraudulenta en las exportaciones colombianas de café y aceite de palma

Author

Listed:
  • Víctor Saavedra
  • Miguel Ángel Carvajal
Abstract
En el presente estudio se desarrollan dos metodologías las cuales son aplicadas a las exportaciones de dos productos, el café y el aceite de palma, con la finalidad de dimensionar y caracterizar la facturación fraudulenta, la cual hace referencia a la manipulación intencional de la cantidad, el valor y/o el tipo de producto involucrado en una transacción comercial internacional, llevada a cabo por al menos una parte involucrada en el intercambio. Esta manipulación deliberada representa oportunidades para los grupos criminales, tales como el movimiento de dinero entre fronteras producto de sus actividades ilegales, el financiamiento del terrorismo o de grupos armados, el lavado de dinero, la evasión de impuestos sobre estos recursos, entre otros. Para cada sector (café y aceite de palma) se expondrá un contexto sobre el mismo, relacionando al sector económico con su relevancia económica, posibles relacionamientos del sector con el financiamiento del conflicto armado y regulaciones y políticas propias del sector.****** Abstract: In the present study, two methodologies are developed which are applied to the exports of two products, coffee and palm oil, with the purpose of sizing and characterizing fraudulent invoicing, which refers to the intentional manipulation of the quantity, the value and/or type of product involved in an international commercial transaction, carried out by at least one party involved in the exchange. This deliberate manipulation represents opportunities for criminal groups, such as the movement of money across borders resulting from their illegal activities, the financing of terrorism or armed groups, money laundering, and tax evasion on these resources, among others. For each sector (coffee and palm oil) a context will be presented about it, relating the economic sector with its economic relevance, possible relationships of the sector with the financing of the armed conflict and regulations and policies of the sector.

Suggested Citation

  • Víctor Saavedra & Miguel Ángel Carvajal, 2022. "Estudios sectoriales sobre el riesgo de facturación fraudulenta en las exportaciones colombianas de café y aceite de palma," Informes de Investigación 20638, Fedesarrollo.
    • Handle: RePEc:col:000124:020638
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    File URL: http://hdl.handle.net/11445/4352
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    More about this item

    Keywords

    Facturación Fraudulenta; Café; Aceite de Palma; Flujos Financieros; Corrupción; Exportaciones; Actividades Ilegales; Lavado de Activos; Fraudulent Billing; Coffee; Palm Oil; Financial Flows; Corruption; Exports; Illegal Activities; Money Laundering.;
    All these keywords.

    JEL classification:

    • F3 - International Economics - - International Finance
    • F30 - International Economics - - International Finance - - - General
    • F31 - International Economics - - International Finance - - - Foreign Exchange
    • F32 - International Economics - - International Finance - - - Current Account Adjustment; Short-term Capital Movements
    • F33 - International Economics - - International Finance - - - International Monetary Arrangements and Institutions
    • F34 - International Economics - - International Finance - - - International Lending and Debt Problems
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General
    • Q11 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Aggregate Supply and Demand Analysis; Prices
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
    • R10 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes
    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy

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