Impacto de la Elusión Fiscal con Respecto al AIU en Colombia
Loading...
Date
2024-04
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporacion Universitaria Minuto de Dios - UNIMINUTO
Type
Thesis
Rights
Abstract
El presente realizara una investigación cuantitativa y cualitativa con veinte empresas, a que se benefician y practican el AIU, a través de encuesta, donde se puede evidenciar los factores que conllevan a presentar elusión fiscal con respecto a la base gravable del AIU, una de ellas es que se presenta por la complejidad Normativa con respecto a las leyes fiscales relacionadas con el AIU, lo cual conlleva a interpretaciones erróneas o lagunas que las empresas podrían aprovechar para eludir impuestos. De igual manera la falta de Supervisión Efectiva es inadecuada por parte de las autoridades fiscales, en el cual se podría permitir que las empresas eludan con base a los beneficios que se pueden obtener respecto a el AIU sin ser detectadas, especialmente en casos de su declaración de activos o ingresos, Otro impacto importante es la ambigüedad en la Legislación ya que le falta luminosidad en la legislación relacionada con el AIU y tener un único método de aplicación con respecto a los códigos CIIU.
This will carry out a quantitative and qualitative investigation with twenty companies that benefit from and practice the AIU, through a survey, where the factors that lead to tax avoidance with respect to the taxable base of AIU can be demonstrated, one of them . is that it arises due to the regulatory complexity regarding the tax laws related to the AIU, which leads to erroneous interpretations or loopholes that companies could take advantage of to avoid taxes. Likewise, the lack of Effective Supervision is inadequate on the part of the tax authorities, in which companies could be allowed to evade based on the benefits that can be obtained regarding the AIU without being detected, especially in cases of their declaration. . of assets or income, Another important impact is the ambiguity in the Legislation since there is a lack of clarity in the legislation related to the AIU and having a single application method with respect to the ISIC codes.
This will carry out a quantitative and qualitative investigation with twenty companies that benefit from and practice the AIU, through a survey, where the factors that lead to tax avoidance with respect to the taxable base of AIU can be demonstrated, one of them . is that it arises due to the regulatory complexity regarding the tax laws related to the AIU, which leads to erroneous interpretations or loopholes that companies could take advantage of to avoid taxes. Likewise, the lack of Effective Supervision is inadequate on the part of the tax authorities, in which companies could be allowed to evade based on the benefits that can be obtained regarding the AIU without being detected, especially in cases of their declaration. . of assets or income, Another important impact is the ambiguity in the Legislation since there is a lack of clarity in the legislation related to the AIU and having a single application method with respect to the ISIC codes.
Description
Keywords
AIU, Cultura tributaria, Elusión, Recaudo, Evasion, Avoidance, VAT in matters of AIU