Impacto de la evasión de impuestos en el municipio de San Rafael Antioquia en el periodo 2012 al 2017
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Date
2020-11-27
Authors
Pineda Zea, Lesly Dahyanna
Quirama Mira, Diana Carolina
Patiño Gómez, Andrés David
Advisors
González Fernández, Gina Paola
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La evasión de impuestos es una problemática que afecta el crecimiento y desarrollo de los entes territoriales y por ende, la calidad de vida de los pobladores. En el presente trabajo de investigación se explora el caso de San Rafael, Antioquia, para determinar las consecuencias de la evasión fiscal en el Municipio. El caso de estudio está enfocado en los años de 2012 a 2017 partiendo de un estudio de caso cualitativo, en el que se vincularon fuentes bibliográficas teóricas e información de San Rafael. Para alcanzar el objetivo, se determinaron las fuentes de ingresos principales del Municipio y se analizaron las causas de la evasión fiscal dentro del territorio, para de esta manera poder profundizar en los efectos generados. Dentro de las conclusiones más relevantes, se determinó que los efectos encontrados pueden aplicarse no solo al caso de San Rafael, sino también a otros entes territoriales. De igual modo, se pudo evidenciar que las causas de la evasión están asociadas tanto a la población como a los entes reguladores. En el caso de los pobladores, una de las causas más importantes es la falta de cultura tributaria, y a los gobiernos se les adjudica, la falta de creación de estrategias de cumplimiento tributario efectivas, por parte de las entidades encargadas de regular el tema de los impuestos.
Tax evasion is a problem that affects the growth and development of territorial entities and therefore, the quality of life of the inhabitants. This research work explores the case of San Rafael, Antioquia, to determine the consequences of tax evasion in the Municipality. The case study is focused on the years from 2012 to 2017 based on a qualitative case study, in which theoretical bibliographic sources and information from San Rafael were linked. To achieve the objective, the main sources of income of the Municipality were determined and the causes of tax evasion within the territory were analyzed, in order to deepen the effects generated. Among the most relevant conclusions, it was determined that the effects found can be applied not only to the case of San Rafael, but also to other territorial entities. In the same way, it was possible to show that the causes of evasion are associated with both the population and the regulatory entities. In the case of the residents, one of the most important causes is the lack of tax culture, and the governments are blamed for the lack of creation of effective tax compliance strategies, by the entities in charge of regulating the issue of taxes.
Tax evasion is a problem that affects the growth and development of territorial entities and therefore, the quality of life of the inhabitants. This research work explores the case of San Rafael, Antioquia, to determine the consequences of tax evasion in the Municipality. The case study is focused on the years from 2012 to 2017 based on a qualitative case study, in which theoretical bibliographic sources and information from San Rafael were linked. To achieve the objective, the main sources of income of the Municipality were determined and the causes of tax evasion within the territory were analyzed, in order to deepen the effects generated. Among the most relevant conclusions, it was determined that the effects found can be applied not only to the case of San Rafael, but also to other territorial entities. In the same way, it was possible to show that the causes of evasion are associated with both the population and the regulatory entities. In the case of the residents, one of the most important causes is the lack of tax culture, and the governments are blamed for the lack of creation of effective tax compliance strategies, by the entities in charge of regulating the issue of taxes.
Description
Analizar el impacto de la evasión de impuestos en el municipio de San Rafael, Antioquia entre los años 2012 y 2017.
Keywords
Evasión fiscal, Impuestos, Tributación, San Rafael, Tax evasion, Taxes, Taxation, San Rafael