Efectividad De La Sanción Penal A La "Omisión De Agente Retenedor" En La Recaudación Tributaria
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Date
2025-07-24
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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
Esta investigación se enfoca en determinar si la sanción penal aplicada a la omisión por parte del agente retenedor ha sido efectiva en la optimización de la recaudación tributaria y en la reducción de la evasión fiscal. Este objetivo se desarrolla mediante una investigación de tipo documental, con enfoque cualitativo, y un alcance exploratorio y descriptivo, utilizando el método deductivo. La población está compuesta por las sentencias proferidas por la Corte Suprema de Justicia en casos de omisión del agente retenedor, seleccionando una muestra de 75 sentencias de un total de 94 publicadas por la Relatoría, a través de un muestreo no probabilístico por conveniencia; debido a la naturaleza cualitativa del estudio, no se estimaron nivel de confianza ni margen de error. Se emplearon como instrumentos el análisis de contenido documental, un panel de expertos con el exdirector de la DIAN, una matriz PESTEL para examinar factores externos, y una matriz de relación de categorías 4x4 para estructurar los hallazgos, los resultados evidencian que, si bien la sanción penal tiene un efecto disuasorio teórico, su efectividad práctica en mejorar la recaudación es limitada por debilidades normativas, institucionales y de implementación.
This research focuses on determining whether the criminal sanction applied to the omission by the withholding agent has been effective in optimizing tax collection and reducing tax evasion. This objective is developed through a documentary-type investigation, with a qualitative approach and an exploratory and descriptive scope, using the deductive method. The population consists of rulings issued by the Supreme Court of Justice in cases of withholding agent omission, selecting a sample of 75 rulings from a total of 94 published by the Reporting Office, through nonprobabilistic convenience sampling. Due to the qualitative nature of the study, confidence level and margin of error were not estimated. The instruments used included documentary content analysis, an expert panel with the former director of the DIAN, a PESTEL matrix to examine external factors, and a 4x4 category relationship matrix to structure the findings. The results show that, although the criminal sanction has a theoretical deterrent effect, its practical effectiveness in improving tax collection is limited by regulatory, institutional, and implementation weaknesses
This research focuses on determining whether the criminal sanction applied to the omission by the withholding agent has been effective in optimizing tax collection and reducing tax evasion. This objective is developed through a documentary-type investigation, with a qualitative approach and an exploratory and descriptive scope, using the deductive method. The population consists of rulings issued by the Supreme Court of Justice in cases of withholding agent omission, selecting a sample of 75 rulings from a total of 94 published by the Reporting Office, through nonprobabilistic convenience sampling. Due to the qualitative nature of the study, confidence level and margin of error were not estimated. The instruments used included documentary content analysis, an expert panel with the former director of the DIAN, a PESTEL matrix to examine external factors, and a 4x4 category relationship matrix to structure the findings. The results show that, although the criminal sanction has a theoretical deterrent effect, its practical effectiveness in improving tax collection is limited by regulatory, institutional, and implementation weaknesses
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Keywords
Evasión fiscal, Sanción penal, Agente retenedor, Recaudación tributaria, Tax evasión, Criminal sanction, Withholding agent