Análisis de los beneficios de la facturación electrónica para las personas naturales
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Date
2024-11-05
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Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Monografía
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La falta de control por parte de las entidades gubernamentales a las personas naturales, sobre sus actividades comerciales, de sus transacciones económicas, han llevado a que los delitos como la evasión o elusión de impuestos en Colombia incremente su índice. Lo que ha permitido que algunas transacciones no sean presentadas en las respectivas declaraciones de renta de cada individuo. De acuerdo con lo anterior es necesario realizar un análisis de los beneficios que las personas naturales pueden recibir si generan y solicitan la facturación electrónica, de esta manera se podrá analizar la certeza en la toma de la decisión de reglamentar la facturación electrónica. Así mismo, se planteó la pregunta de ¿Cuál es el efecto de proponer estrategias para reducir la evasión fiscal mediante la facturación electrónica? Y en vista de la falta de información de la población en general, se evidencia la necesidad de analizar los beneficios que este proceso le da a las personas naturales. De acuerdo con lo anterior se elaboró una matriz de identificación de los beneficios y faltas que pueden estar cometiendo las personas naturales al momento de realizar sus actividades comerciales, por medio de un análisis de revisión documental y descriptivo con enfoque mixto se determinarán los efectos que ha tenido la facturación electrónica en las personas naturales.
The lack of control by government entities over natural persons, their commercial activities and economic transactions has led to an increase in the incidence of crimes such as tax evasion or avoidance in Colombia. This has allowed some transactions not to be reported on the respective tax returns of each individual. According to the above it is necessary to carry out an analysis of the benefits that natural persons can receive if they generate and request electronic invoicing, in this way it will be possible to analyze the certainty in the decision to regulate electronic invoicing. The question was also raised: What is the effect of proposing strategies to reduce tax evasion through electronic invoicing? And in view of the lack of information from the population at large, it is evident that there is a need to analyze the benefits this process brings to natural persons. In accordance with the above, a matrix was prepared to identify the benefits and faults that natural persons may be committing when carrying out their commercial activities. Through a documentary and descriptive review analysis, the effects that billing has had will be determined. electronics in natural persons.
The lack of control by government entities over natural persons, their commercial activities and economic transactions has led to an increase in the incidence of crimes such as tax evasion or avoidance in Colombia. This has allowed some transactions not to be reported on the respective tax returns of each individual. According to the above it is necessary to carry out an analysis of the benefits that natural persons can receive if they generate and request electronic invoicing, in this way it will be possible to analyze the certainty in the decision to regulate electronic invoicing. The question was also raised: What is the effect of proposing strategies to reduce tax evasion through electronic invoicing? And in view of the lack of information from the population at large, it is evident that there is a need to analyze the benefits this process brings to natural persons. In accordance with the above, a matrix was prepared to identify the benefits and faults that natural persons may be committing when carrying out their commercial activities. Through a documentary and descriptive review analysis, the effects that billing has had will be determined. electronics in natural persons.
Description
Determinar si la facturación electrónica funciona como método de evasión fiscal en Colombia
Keywords
Personas Naturales, Facturación Electrónica, Evasión De Impuestos, Implementación, Recaudo, Natural Persons, Electronic Invoicing, Tax Evasion, Implementation, Collection