Evasión tributaria en los últimos años en el sector textil de Antioquia y su relación con las últimas reformas tributarias
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Date
2025-05-07
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Monografía
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
El tema principal de la investigación es la evasión tributaria en los últimos años en el sector textil de Antioquia, se examinan cuáles han sido las últimas reformas tributarias en Colombia que han afectado dicho sector en el departamento, además se evaluarán los niveles de evasión fiscal durante los años 2018 y 2024, con el fin de obtener una relación entre los niveles de evasión fiscal y las reformas tributarias, evaluando el por qué dichas reformas no logran contrarrestar la evasión fiscal en su totalidad. Además, se presenta un análisis del comportamiento del recaudo fiscal entre los años 2018 y 2024. El tema de investigación fue elegido, ya que actualmente en Colombia se presentan altos índices de evasión, así lo explica la DIAN en su informe de lucha contra la evasión y el contrabando en el año 2023. Para el cumplimiento de los objetivos mencionados en el primer párrafo, se recopiló información de autores que describen el tema como un problema crítico en el país y especialmente en el departamento de Antioquia en el cual se centra la investigación. Según los autores citados, los actos evasivos impiden el funcionamiento adecuado de la economía y del Estado, pues los recursos para la inversión y los gastos del Estado son mínimos, alcanzando casi que solamente para cubrir con los gastos, de esta manera lo menciona Cabrera (2024) al hablar de la evasión fiscal y la eficiencia del Estado. El sector textil, es uno de los más representativos en el departamento de Antioquia, pues según datos de la cámara de comercio (2024), el sector está conformado por más de 1800 empresas haciendo referencia solo a las que están legalmente constituidas. Para la investigación se utilizó un enfoque mixto, donde se combinaron métodos de investigación cualitativos y métodos cuantitativos. Dicho enfoque permite obtener resultados satisfactorios, pues se hace uso de diversas herramientas y métodos que permitan acceder a información y obtener hallazgos sólidos que conllevan a los resultados esperados. Además, la investigación fue de tipo explorativo, lo cual permite reconocer diferentes autores, contenidos e informes que permitan crear bases sólidas para hallar resultados que sirvan como base fundamental para futuras investigaciones.
The main theme of the research is why tax reforms have not yet managed to counteract tax evasion in the textile sector of Antioquia, within this idea lies the main research question, which is the fundamental basis for starting the investigation. However, to find this answer, there will be secondary research questions that will allow us to follow a thread of investigation to find the final results and hypotheses of the research. Among the secondary questions, the tax reforms of the last six years will be investigated, as well as the fiscal evasion index recorded in these years, thus finding the relationship between tax reforms and fiscal evasion. The research topic was chosen because currently in Colombia there are high rates of evasion, as will be seen within the investigation, several authors will be cited who describe the issue as a critical problem in the country and especially in the department of Antioquia, where the research will focus. According to the authors presented in this investigation, all these evasive acts prevent the proper functioning of the economy and the state, since the resources for investment and state expenditures are minimal, barely covering state expenses. Within the research, a clear answer will be sought to the research questions posed, first by referring to the reference frameworks that will allow us to contextualize the figures, opinions, theories, and regulations and laws on taxation that exist in the country and apply to the textile sector in the department of Antioquia. The textile sector, undoubtedly, is one of the largest in the department of Antioquia, with many formally constituted companies as well as informal businesses that engage in this type of activity. According to figures from the Chamber of Commerce, which we will observe later, many companies are registered that are dedicated to this activity. In the research, a mixed research approach will be used, combining qualitative and quantitative research methods. This approach will allow us to obtain satisfactory results, as a large number of tools and methods will be used to access important information and formulate solid hypotheses that lead to the expected results. Additionally, the research will be exploratory, which will allow us to explore different authors, content, reports, and interviews that enable us to create solid bases to find results that serve as a fundamental basis for future research
The main theme of the research is why tax reforms have not yet managed to counteract tax evasion in the textile sector of Antioquia, within this idea lies the main research question, which is the fundamental basis for starting the investigation. However, to find this answer, there will be secondary research questions that will allow us to follow a thread of investigation to find the final results and hypotheses of the research. Among the secondary questions, the tax reforms of the last six years will be investigated, as well as the fiscal evasion index recorded in these years, thus finding the relationship between tax reforms and fiscal evasion. The research topic was chosen because currently in Colombia there are high rates of evasion, as will be seen within the investigation, several authors will be cited who describe the issue as a critical problem in the country and especially in the department of Antioquia, where the research will focus. According to the authors presented in this investigation, all these evasive acts prevent the proper functioning of the economy and the state, since the resources for investment and state expenditures are minimal, barely covering state expenses. Within the research, a clear answer will be sought to the research questions posed, first by referring to the reference frameworks that will allow us to contextualize the figures, opinions, theories, and regulations and laws on taxation that exist in the country and apply to the textile sector in the department of Antioquia. The textile sector, undoubtedly, is one of the largest in the department of Antioquia, with many formally constituted companies as well as informal businesses that engage in this type of activity. According to figures from the Chamber of Commerce, which we will observe later, many companies are registered that are dedicated to this activity. In the research, a mixed research approach will be used, combining qualitative and quantitative research methods. This approach will allow us to obtain satisfactory results, as a large number of tools and methods will be used to access important information and formulate solid hypotheses that lead to the expected results. Additionally, the research will be exploratory, which will allow us to explore different authors, content, reports, and interviews that enable us to create solid bases to find results that serve as a fundamental basis for future research
Description
Evaluar las razones por las que las reformas tributarias en Colombia aún no logran contrarrestar la evasión de impuestos.
Keywords
Evasión, Impuestos, Recaudo, Reformas, Tributación