Abuso Tributario en el Régimen Simple de Tributación de las Personas Naturales en Colombia en el año 2022-2023
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Date
2025-07-24
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Editors
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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
El presente trabajo analiza los factores de evasión fiscal y abuso tributario en personas naturales inscritas en el régimen simple de tributación en Colombia. Para ello, se emplea un método de investigación cuantitativo basado en la aplicación de 15 encuestas dirigidas a profesionales en Contaduría Pública. Este enfoque permite recopilar datos precisos y medibles para describir las características del fenómeno estudiado, aunque el tema no es de amplio dominio, lo que puede generar márgenes de error significativos. La investigación tiene un alcance descriptivo y un enfoque cualitativo, buscando detallar el comportamiento y las percepciones de los contribuyentes respecto a la evasión y el abuso tributario bajo este régimen. El régimen simple de tributación fue implementado para facilitar el cumplimiento de obligaciones fiscales y reducir la informalidad, integrando varios impuestos en un solo pago electrónico, con beneficios para pequeños empresarios y profesionales. Sin embargo, la complejidad del tema y el limitado conocimiento general sobre el mismo afectan la confiabilidad de los resultados, que se consideran de nivel medio. La investigación aporta una visión descriptiva que puede servir de base para estudios futuros más profundos y para mejorar las políticas tributarias en Colombia.
The present study analyzes the factors of tax evasion and tax abuse among individuals registered under the simple taxation regime in Colombia. To do this, a quantitative research metol is empollad based on the application of 15 suaves directed at professionals in Public Accounting. This approach allows for the collection of precise and measurable data to describe the characteristics of the phenomenon studied, although the topic is not widely known, which may lead to significant margins of error. The research has a descriptive scope and a qualitative approach, seeking to detail the behavior and perceptions of taxpayers regarding evasion and tax abuse under this regime. The simple taxation regime was implemented to facilitate compliance with tax obligations and reduce informality, integrating several taxes into a single electronic payment, with benefits for small business owners and professionals. However, the complexity of the topic and the limited general knowledge about it affect the reliability of the results, which are considered to be of medium level. The research provides a descriptive perspective that can serve as a basis for more in-depth future studies and for improving tax policies in Colombia.
The present study analyzes the factors of tax evasion and tax abuse among individuals registered under the simple taxation regime in Colombia. To do this, a quantitative research metol is empollad based on the application of 15 suaves directed at professionals in Public Accounting. This approach allows for the collection of precise and measurable data to describe the characteristics of the phenomenon studied, although the topic is not widely known, which may lead to significant margins of error. The research has a descriptive scope and a qualitative approach, seeking to detail the behavior and perceptions of taxpayers regarding evasion and tax abuse under this regime. The simple taxation regime was implemented to facilitate compliance with tax obligations and reduce informality, integrating several taxes into a single electronic payment, with benefits for small business owners and professionals. However, the complexity of the topic and the limited general knowledge about it affect the reliability of the results, which are considered to be of medium level. The research provides a descriptive perspective that can serve as a basis for more in-depth future studies and for improving tax policies in Colombia.
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Keywords
Abuso tributario, Régimen Simple de Tributación (RST), evasión fiscal, elusión fiscal, equidad tributaria, control fiscal, Tax abuse, Simple Tax Regime