Análisis comparativo de la dinámica del impuesto de renta para personas naturales entre Colombia y Chile
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Date
2022-08
Authors
Pulido Gómez, Ana Marlen
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Publisher
Corporación Universitaria Minuto de Dios
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Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Los contribuyentes que deben declarar renta en uno o varios países deben acogerse a las leyes que expiden los gobernantes, para esto existen los convenios para que no se presente doble tributación. Por ello, el objetivo de esta investigación es desarrollar un análisis comparativo de la dinámica del impuesto de renta para personas naturales entre Colombia y Chile. Se utilizó un alcance descriptivo, de enfoque cualitativo, con una técnica descriptiva en el análisis de información. Dentro de los hallazgos se resaltan las inconformidades que hay entre las personas naturales las cuales deben declarar renta y llegan a tener evasión fiscal para juntos países porque no conocen las leyes que los benefician para el pago de impuestos y no llegar a adquirir la evasión fiscal. Se concluye que existen acuerdos unilaterales que están firmados por los gobernantes de cada país, para que se cumpla por las personas naturales en su declaración de renta tanto sea en Colombia como en Chile.
Taxpayers who have to declare income in one or more countries must comply with the laws issued by their governments, for which there are agreements to avoid double taxation. Therefore, the objective of this research is to develop a comparative analysis of the dynamics of income tax for individuals between Colombia and Chile. A descriptive scope was used, with a qualitative approach, using a descriptive technique in the analysis of information. Among the findings, we highlight the disagreements that exist between natural persons who must declare income and who end up having tax evasion for both countries because they do not know the laws that benefit them for the payment of taxes and do not end up acquiring tax evasion. It is concluded that there are unilateral agreements signed by the rulers of each country, so that natural persons must comply with them in their income tax returns in both Colombia and Chile.
Taxpayers who have to declare income in one or more countries must comply with the laws issued by their governments, for which there are agreements to avoid double taxation. Therefore, the objective of this research is to develop a comparative analysis of the dynamics of income tax for individuals between Colombia and Chile. A descriptive scope was used, with a qualitative approach, using a descriptive technique in the analysis of information. Among the findings, we highlight the disagreements that exist between natural persons who must declare income and who end up having tax evasion for both countries because they do not know the laws that benefit them for the payment of taxes and do not end up acquiring tax evasion. It is concluded that there are unilateral agreements signed by the rulers of each country, so that natural persons must comply with them in their income tax returns in both Colombia and Chile.
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Keywords
Impuesto de Renta, Persona Natural, Contribuyentes, Normatividad, Acuerdos, Doble Tributación, Evasión Elución Fiscal, Income Tax, Natural Person, Taxpayers