Revisión del Impacto de la Evasión Tributaria del Impuesto de Industria y Comercio en la Economía Colombiana en los últimos cinco años
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Date
2024-12-27
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Esta investigación "Revisión del Impacto de la Evasión Tributaria del Impuesto de Industria y Comercio en la Economía Colombiana en los Últimos Cinco Años" aborda la problemática de la evasión tributaria en Colombia, específicamente enfocándose en el Impuesto de Industria y Comercio (ICA) y su impacto en las finanzas municipales y la economía del país. Se estima que la evasión tributaria en Colombia podría alcanzar hasta 40 billones de pesos anuales, lo que pone en riesgo la estabilidad económica. La investigación destaca que la evasión no solo afecta las finanzas locales, sino que también tiene repercusiones sociales, exacerbando problemas como la pobreza y la informalidad comercial. Se utiliza la teoría moral de Lawrence Kohlberg para analizar las decisiones de los contribuyentes y su relación con la evasión tributaria. Se argumenta que entender las motivaciones detrás de estas decisiones es crucial para desarrollar estrategias efectivas de educación fiscal y control. Para mitigar la evasión, se sugiere fomentar una cultura tributaria a través de programas de educación fiscal, mejorar la administración tributaria y aumentar la percepción del riesgo asociado a la evasión. Esto podría ayudar a incentivar el cumplimiento voluntario entre los contribuyentes. El trabajo concluye que abordar la evasión del ICA es fundamental no solo para mejorar las finanzas municipales, sino también para promover un sistema fiscal más equitativo y sostenible en Colombia. La investigación proporciona una base sólida para futuras políticas públicas y estrategias destinadas a fortalecer el cumplimiento tributario.
This research “Review of the Impact of Tax Evasion of the Industry and Commerce Tax on the Colombian Economy in the Last Five Years” addresses the problem of tax evasion in Colombia, specifically focusing on the Industry and Commerce Tax (ICA) and its impact on municipal finances and the country's economy. It is estimated that tax evasion in Colombia could reach up to 40 trillion pesos per year, putting economic stability at risk. The research highlights that evasion not only affects local finances, but also has social repercussions, exacerbating problems such as poverty and commercial informality. Lawrence Kohlberg's moral theory is used to analyse taxpayers' decisions and their relationship to tax evasion. It is argued that understanding the motivations behind these decisions is crucial to developing effective tax education and control strategies. To mitigate evasion, it is suggested that a tax culture be fostered through tax education programs, improve tax administration and increase the perception of the risk associated with evasion. This could help to encourage voluntary compliance among taxpayers. The paper concludes that addressing ICA evasion is critical not only to improve municipal finances, but also to promote a more equitable and sustainable tax system in Colombia. The research provides a solid basis for future public policies and strategies aimed at strengthening tax compliance.
This research “Review of the Impact of Tax Evasion of the Industry and Commerce Tax on the Colombian Economy in the Last Five Years” addresses the problem of tax evasion in Colombia, specifically focusing on the Industry and Commerce Tax (ICA) and its impact on municipal finances and the country's economy. It is estimated that tax evasion in Colombia could reach up to 40 trillion pesos per year, putting economic stability at risk. The research highlights that evasion not only affects local finances, but also has social repercussions, exacerbating problems such as poverty and commercial informality. Lawrence Kohlberg's moral theory is used to analyse taxpayers' decisions and their relationship to tax evasion. It is argued that understanding the motivations behind these decisions is crucial to developing effective tax education and control strategies. To mitigate evasion, it is suggested that a tax culture be fostered through tax education programs, improve tax administration and increase the perception of the risk associated with evasion. This could help to encourage voluntary compliance among taxpayers. The paper concludes that addressing ICA evasion is critical not only to improve municipal finances, but also to promote a more equitable and sustainable tax system in Colombia. The research provides a solid basis for future public policies and strategies aimed at strengthening tax compliance.
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Keywords
Taxation, Economy, Finance, Local Tax, Tributo, Impuesto Local, Economía, Finanzas