The relationship between higher VAT evasion and a higher incidence of unregistered wage employment—and vice versa—remains generally valid. Regarding VAT evasion, in 2022 it reached its lowest level in the historical series, at 49%, compared to 52% in 2021. However, both figures remain around the 50% average that characterizes the entire analyzed period. This is according to Diego Rivas and Lucio Cardinale, authors of the report "Diagnosis of Informality in the Argentine Economy," which analyzes the problem of tax evasion in the country. The report was published by the Center for Tax Studies (CET) of the Universidad Austral.

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