Efectividad del recaudo del impuesto de Renta en las Personas Jurídicas durante los últimos 5 años en Colombia
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Date
2024-12-28
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
http://creativecommons.org/licenses/by-nc-nd/2.5/co/
Atribución-NoComercial-SinDerivadas 2.5 Colombia
http://creativecommons.org/licenses/by-nc-nd/2.5/co/
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este documento se enfoca en evaluar la efectividad del recaudo del impuesto de renta en personas jurídicas y proponer estrategias para optimizarlo, para dar alcance al objetivo se trabaja una investigación aplicada con un enfoque cualitativo, alcance descriptivo – exploratorio, método deductivo. Obteniendo como resultado las mejoras en el sistema de recaudo con métodos como la digitalización del sistema tributario. La DIAN ha implementado plataformas como MUISCA y SIGLO XXI, lo que ha optimizado los procesos de recaudación y control fiscal lo que permite el aumento en el proceso de auditoría a las personas jurídicas, identificando patrones de evasión fiscal con mayor precisión. También se evidencio la persistencia en temas como la evasión fiscal, con una caída del 20% en el recaudo durante el primer trimestre de 2024 en comparación con 2023. La reducción de la evasión podría incrementar significativamente los ingresos tributarios, permitiendo una mayor inversión en educación, salud e infraestructura.
This document focuses on evaluating the effectiveness of income tax collection in legal entities and proposing strategies to optimize it, to achieve the objective, an applied research is worked with a qualitative approach, descriptive – exploratory scope, deductive method. The result is improvements in the collection system with methods such as the digitization of the tax system. The DIAN has implemented platforms such as MUISCA and SIGLO XXI, which has optimized the collection and tax control processes, which allows the increase in the audit process of legal entities, identifying patterns of tax evasion with greater precision. Persistence in issues such as tax evasion was also evident, with a 20% drop in collection during the first quarter of 2024 compared to 2023. Reducing evasion could significantly increase tax revenues, allowing for greater investment in education, health, and infrastructure.
This document focuses on evaluating the effectiveness of income tax collection in legal entities and proposing strategies to optimize it, to achieve the objective, an applied research is worked with a qualitative approach, descriptive – exploratory scope, deductive method. The result is improvements in the collection system with methods such as the digitization of the tax system. The DIAN has implemented platforms such as MUISCA and SIGLO XXI, which has optimized the collection and tax control processes, which allows the increase in the audit process of legal entities, identifying patterns of tax evasion with greater precision. Persistence in issues such as tax evasion was also evident, with a 20% drop in collection during the first quarter of 2024 compared to 2023. Reducing evasion could significantly increase tax revenues, allowing for greater investment in education, health, and infrastructure.
Description
Keywords
Recaudo, Efectividad, Impuesto, Evasión, Tributario, Collection, Effectiveness, Tax, Evasion Tax