Territorialidad del Impuesto de Industria y Comercio y su Influencia en la Evasión Fiscal en Colombia
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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
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este documento se enfoca en analizar cómo influye la territorialidad del impuesto de industria y comercio (ICA) en la evasión fiscal, para dar alcance al objetivo se trabaja en una investigación documental con enfoque cualitativo, alcance descriptivo, método inductivo. Obteniendo como resultado la falta de cultura tributaria y todo lo que la compone, como la principal causa de evasión y/o elusión tributaria. Esto sumado al mal concepto percibido por las personas acerca del manejo que el gobierno da a los recursos captados, crean un mundo en el cual, aunque se sabe la finalidad de los impuestos, no se contempla como tal, es más visto como un obstáculo de crecimiento que de contribución social. Las altas y distintas tasas de tributación influyen significativamente en los errores al momento de tributar permitiendo así que la interpretación de la norma sea una excusa frecuente para justificar la evasión de los impuestos territoriales. La evasión tributaria tiene un impacto significativo en distintos niveles: económico, social e institucional afectando especialmente la reducción de ingresos municipales. También destaca la urgencia de fortalecer la capacidad tecnológica y administrativa de los municipios pequeños, para cerrar las brechas en el recaudo y mejorar la autonomía fiscal territorial.
This document focuses on analyzing how the territoriality of the Industry and Commerce Tax (ICA) influences tax evasion. To achieve this objective, documentary research is conducted using a qualitative approach, descriptive scope, and inductive method. The result is the lack of tax culture and everything that comprises it, as the main cause of tax evasion and/or avoidance. This, coupled with the misperceptions people have about how the government handles the resources collected, creates a world in which, although the purpose of taxes is known, it is not considered as such; it is seen more as an obstacle to growth than a social contribution. High and varied tax rates significantly influence errors when paying taxes, thus allowing misinterpretation of the law to be a frequent excuse to justify evasion of territorial taxes. Tax evasion has a significant impact at different levels: economic, social, and institutional, particularly affecting the reduction of municipal revenues. It also highlights the urgent need to strengthen the technological and administrative capacity of small municipalities to close revenue gaps and improve territorial fiscal autonomy.
This document focuses on analyzing how the territoriality of the Industry and Commerce Tax (ICA) influences tax evasion. To achieve this objective, documentary research is conducted using a qualitative approach, descriptive scope, and inductive method. The result is the lack of tax culture and everything that comprises it, as the main cause of tax evasion and/or avoidance. This, coupled with the misperceptions people have about how the government handles the resources collected, creates a world in which, although the purpose of taxes is known, it is not considered as such; it is seen more as an obstacle to growth than a social contribution. High and varied tax rates significantly influence errors when paying taxes, thus allowing misinterpretation of the law to be a frequent excuse to justify evasion of territorial taxes. Tax evasion has a significant impact at different levels: economic, social, and institutional, particularly affecting the reduction of municipal revenues. It also highlights the urgent need to strengthen the technological and administrative capacity of small municipalities to close revenue gaps and improve territorial fiscal autonomy.
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Keywords
Evasión, fiscal, impuesto, ICA, tributario.