Un acercamiento a la cultura tributaria colombiana en las personas naturales
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Date
2022-08
Authors
Flórez Santacruz, Angélica Leonor
Poveda Rodríguez, Juan David
Santamaría Caro, Gilberto Hernando
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Las entidades oficiales que se encargan del control y recaudo de los impuestos deben
incorporar dentro de su normal funcionamiento, el conocimiento acerca del comportamiento de las
personas naturales frente a los impuestos; por esta razón, el objetivo general de esta investigación
es identificar las realidades de la cultura tributaria de las personas naturales. La metodología usada
en esta investigación es la de análisis de estudios descriptivos desde un enfoque cualitativo, y
mediante la revisión documental, se resalta que a pesar del incremento periódico de la cantidad de
personas que tributan, el recaudo es inferior a lo que se esperaría, afectando los recursos con los
que cuenta el estado para desarrollar los programas sociales y el gasto público presupuestado. Se
concluye que la falta de cultura tributaria sumada a los grandes vacíos de las normas en la materia,
permite que las prácticas de elusión y evasión estén cada vez más presentes en los contribuyentes
The official entities in charge of the control and collection of taxes, must incorporate within their normal operation, the knowledge about the behavior of individuals with respect to taxes; for this reason, the general objective of this research is to identify the realities of the tax culture of individuals. The methodology used in this research is the analysis of descriptive studies from a qualitative approach, and through the documentary review, it is highlighted that despite the periodic increase in the number of people who pay taxes, the collection is lower than expected, affecting the resources available to the state to develop social programs and budgeted public spending. It is concluded that the lack of tax culture added to the large gaps in the rules on the matter, allows the practices of evasion and avoidance are increasingly present in taxpayers
The official entities in charge of the control and collection of taxes, must incorporate within their normal operation, the knowledge about the behavior of individuals with respect to taxes; for this reason, the general objective of this research is to identify the realities of the tax culture of individuals. The methodology used in this research is the analysis of descriptive studies from a qualitative approach, and through the documentary review, it is highlighted that despite the periodic increase in the number of people who pay taxes, the collection is lower than expected, affecting the resources available to the state to develop social programs and budgeted public spending. It is concluded that the lack of tax culture added to the large gaps in the rules on the matter, allows the practices of evasion and avoidance are increasingly present in taxpayers
Description
Keywords
Gestión Tributaria, Cultura Tributaria, Personas Naturales, Tax Culture, Evasion, Tax Obligations