Evasión del Impuesto de Renta Personas Naturales en Comercialización de Repuestos de Vehículos: Caso Sector Siete de Agosto
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Date
2023-12
Authors
Gómez Galeano, Wendy Katherine
Torres Castañeda, Elizabeth
Claros Ortíz, Julieth Lorena
Advisors
Prada Segura, Jasleidy Astrid
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El trabajo de grado se enfoca en analizar los factores determinantes de la evasión del impuesto de renta en la comercialización de repuestos de vehículos en el sector siete de agosto de Bogotá. El estudio busca identificar las principales causas de esta evasión fiscal, explorar las estrategias implementadas por la DIAN para combatirla y destacar la falta de conocimiento sobre obligaciones tributarias, la informalidad empresarial y la competencia desleal como problemas críticos en este sector. Se empleó una metodología mixta que combinó enfoques cualitativos y cuantitativos, utilizando encuestas virtuales dirigidas a los comerciantes, análisis de normativas fiscales, cambios recientes en la tributación y un enfoque de triangulación mediante revisión de literatura, encuestas y análisis de contenido. Los resultados revelan disparidades en el conocimiento de las obligaciones fiscales, inseguridad en el cumplimiento, percepciones negativas de la evasión fiscal, informalidad empresarial y la complejidad del sistema tributario. Se enfatiza la necesidad de mejorar la educación tributaria, simplificar normativas, fortalecer la fiscalización y concienciar sobre el impacto social de la evasión fiscal como medidas fundamentales para abordar este desafío.
The degree work focuses on analyzing the determining factors of income tax evasion in the marketing of vehicle spare parts in the Sector Seven of August of Bogotá. The study seeks to identify the main causes of this tax evasion, explore the strategies implemented by the DIAN to combat it and highlight the lack of knowledge about tax obligations, business informality and unfair competition as critical problems in this sector. A mixed methodology was used that combined qualitative and quantitative approaches, using virtual surveys aimed at merchants, analysis of tax regulations, recent changes in taxation and a triangulation approach through literature review, surveys and content analysis.The results reveal disparities in knowledge of tax obligations, insecurity in compliance, negative perceptions of tax evasion, business informality and the complexity of the tax system. The need to improve tax education, simplify regulations, strengthen oversight and raise awareness about the social impact of tax evasion are emphasized as fundamental measures to address this challenge.
The degree work focuses on analyzing the determining factors of income tax evasion in the marketing of vehicle spare parts in the Sector Seven of August of Bogotá. The study seeks to identify the main causes of this tax evasion, explore the strategies implemented by the DIAN to combat it and highlight the lack of knowledge about tax obligations, business informality and unfair competition as critical problems in this sector. A mixed methodology was used that combined qualitative and quantitative approaches, using virtual surveys aimed at merchants, analysis of tax regulations, recent changes in taxation and a triangulation approach through literature review, surveys and content analysis.The results reveal disparities in knowledge of tax obligations, insecurity in compliance, negative perceptions of tax evasion, business informality and the complexity of the tax system. The need to improve tax education, simplify regulations, strengthen oversight and raise awareness about the social impact of tax evasion are emphasized as fundamental measures to address this challenge.
Description
Keywords
Evasión, Cultura tributaria, Impuesto de renta, Contribuyentes, Evasion, Tax Culture, Income Tax