Análisis de las Prácticas y Motivaciones en la Evasión Fiscal en Territorio Colombiano
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Date
2024-12-28
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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
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este estudio tiene como objetivo analizar las causas, prácticas y consecuencias económicas y sociales que tiene la evasión de impuestos, pero desde una mirada psicosocial. Utilizando una metodología cualitativa basada en análisis documental, se identifican los métodos comunes que tienen los contribuyentes para eludir las responsabilidades tributarias, factores como la percepción de injusticia, desconfianza en las instituciones y descontento social son determinantes para el análisis. La investigación evidencia que este fenómeno genera pérdidas anuales equivalentes al 6% del Producto Interno Bruto, afectando la financiación de servicios esenciales como salud, educación e infraestructura. Es así como se concluye que simplificar los procesos fiscales, fortalecer el sistema tributario con tecnología y fomentar una cultura de cumplimiento, mejora la sostenibilidad económica y social del país.
The objective of this study is to analyze the causes, practices and economic and social consequences of tax evasion, but from a psychosocial perspective. Using a qualitative methodology based on documentary analysis, the common methods used by taxpayers to evade tax responsibilities are identified, factors such as the perception of injustice, distrust in institutions and social discontent are determinant for the analysis. The research shows that this phenomenon generates annual losses equivalent to 6% of the Gross Domestic Product, affecting the financing of essential services such as health, education and infrastructure. Thus, it is concluded that simplifying tax processes, strengthening the tax system with technology and fostering a culture of compliance improves the economic and social sustainability of the country
The objective of this study is to analyze the causes, practices and economic and social consequences of tax evasion, but from a psychosocial perspective. Using a qualitative methodology based on documentary analysis, the common methods used by taxpayers to evade tax responsibilities are identified, factors such as the perception of injustice, distrust in institutions and social discontent are determinant for the analysis. The research shows that this phenomenon generates annual losses equivalent to 6% of the Gross Domestic Product, affecting the financing of essential services such as health, education and infrastructure. Thus, it is concluded that simplifying tax processes, strengthening the tax system with technology and fostering a culture of compliance improves the economic and social sustainability of the country
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Keywords
Evasión Tributaria, Contribuyente, Confianza Institucional, Psicología Social, Tax Evasion, Taxpayer, Institutional Trust, Social Psychology