El rol del contador público en la lucha contra el fraude fiscal: un análisis ético en Colombia.
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Date
2025-12-11
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La presente investigación analiza cómo el comportamiento ético del Contador Público influye en la prevención y detección del fraude fiscal en Colombia. El estudio se fundamenta en referentes teóricos sobre ética profesional, responsabilidad social y normatividad tributaria. Metodológicamente, se desarrolla mediante una revisión documental de investigaciones, artículos científicos y disposiciones legales publicadas entre 2021 y 2025. El análisis permite identificar formas recientes de fraude fiscal, dilemas éticos recurrentes y estrategias que fortalecen la transparencia y el cumplimiento tributario. Los resultados orientan la formulación de lineamientos éticos que consolidan el rol del contador como garante de la veracidad, la confianza pública y la cultura de legalidad en el contexto fiscal colombiano.
This research analyzes how the ethical behavior of Public Accountants influences the prevention and detection of tax fraud in Colombia. The study is grounded in theoretical frameworks related to professional ethics, social responsibility, and current tax regulations. Methodologically, it is developed through a documentary review of research studies, scientific articles, and legal provisions published between 2021 and 2025. The analysis identifies recent forms of tax fraud, recurring ethical dilemmas, and professional strategies that strengthen transparency and tax compliance. The results contribute to the formulation of ethical guidelines that reinforce the accountant’s role as a guarantor of truthfulness, public trust, and the culture of legality within the Colombian tax system.
This research analyzes how the ethical behavior of Public Accountants influences the prevention and detection of tax fraud in Colombia. The study is grounded in theoretical frameworks related to professional ethics, social responsibility, and current tax regulations. Methodologically, it is developed through a documentary review of research studies, scientific articles, and legal provisions published between 2021 and 2025. The analysis identifies recent forms of tax fraud, recurring ethical dilemmas, and professional strategies that strengthen transparency and tax compliance. The results contribute to the formulation of ethical guidelines that reinforce the accountant’s role as a guarantor of truthfulness, public trust, and the culture of legality within the Colombian tax system.
Description
Analizar la influencia del comportamiento ético del Contador Público en la prevención y detección del fraude fiscal en Colombia, a partir del estudio documental de normas, literatura especializada y expedientes sancionatorios, con el fin de establecer criterios que fortalezcan la transparencia y la cultura de legalidad en el sistema fiscal colombiano.
Keywords
Ética contable, Fraude fiscal, Contador Público, Transparencia tributaria, Accounting ethics, Tax fraud, Public Accountant, Tax transparency