Especialización Gerencia Tributaria

URI permanente para esta colecciónhttp://hdl.handle.net/11634/126

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Inteligencia artificial en la contaduría pública: oportunidades, retos y perspectivas profesionales
(Universidad Santo Tomás, 2026-09-15) García Guarín, Juddy Amparo; Rojas Jimenez, Diana Marcela; Universidad Santo Tomas
The rapid adoption of artificial intelligence (AI) tools in Colombian accounting and tax practice is outpacing professional training and regulatory guidance, creating uncertainty about which tasks AI can reliably perform and which still require human judgment. Objective: This paper analyzes the opportunities, challenges, and professional prospects created by AI for public accounting practice in Colombia, with an emphasis on tax administration. Method: The study combines a theoretical and legal review with a simulated practical case in which an AI assistant supports the processing of third-party (exogenous) tax information and the identification of data-quality findings during an internal audit. Results: AI significantly reduces the time spent on routine reconciliation, classification, and cross-checking tasks, while demanding stronger professional judgment and close monitoring of the ethical and legal boundaries of its use. Rather than replacing the accountant's expert opinion, AI reshapes accounting work toward higher-value analysis and oversight of financial and tax data quality.
Inteligencia artificial en la Contaduría Pública: oportunidades, desafíos y competencias del contador del futuro: Estudio De caso aplicado en una firma contable colombiana
(Universidad Santo Tomás, 2026-09-15) José Alberto, Amaya Rodríguez; Freddy Leonardo, Moreno Díaz; Sergio Fabian, Quintero Flórez; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
Artificial intelligence is transforming the practice of public accounting through its integration into activities such as information processing, account reconciliation, document review, financial analysis, report preparation, and decision support. In this context, this paper aims to analyze the opportunities and challenges associated with the use of artificial intelligence in accounting processes, as well as to identify the competencies required by public accountants to perform effectively in digitally transformed environments. The research was conducted using a descriptive and applied methodology, based on a review of institutional sources and a simulated case study of a Colombian accounting firm. The case study allowed for an analysis of how automation tools, data analysis, and generative artificial intelligence can support activities related to the recognition, classification, review, and analysis of accounting information. The results demonstrate that these technologies contribute to optimizing processes, identifying inconsistencies, improving access to and analysis of information, and supporting the preparation of accounting and financial reports. However, its implementation presents challenges related to data confidentiality, quality, and reliability, traceability of transactions, algorithmic bias, and dependence on automated results. It is concluded that artificial intelligence does not replace the certified public accountant, but rather transforms their professional practice, while maintaining their responsibility for professional judgment and verifying the reasonableness and integrity of information. Therefore, it is necessary to strengthen competencies in critical thinking, ethics, data management and analysis, digital tools, and artificial intelligence to use these technologies responsibly and generate value for organizations and society. Keywords: artificial intelligence, Public Accounting, automation, professional ethics, digital skills
Propuesta de un Modelo de Gobernanza de Datos para el Uso Seguro de Herramientas de Inteligencia Artificial en los Procesos Contables y Tributarios en las Organizaciones
(Universidad Santo Tomás, 2026-09-15) Acevedo Ortiz, Angelica; Martìnez Sabatà, Leidy Johana; Medina Rincòn, Luz Mary; Martinez Duran, Carmen Cecilia; Universidad Santo Tomás
The increasing use of artificial intelligence in accounting and tax processes has heightened the risk of exposing organizational information and data, given the absence of processes or policies capable of safeguarding such information. Consequently, designing a data governance policy proposal that promotes the safe use of artificial intelligence by public accountants in Colombia becomes essential. This research, grounded in national and international standards and models, seeks to adapt these frameworks to the accounting context. As a final outcome, a best-practices guide is produced for the classification, anonymization, and protection of data, thereby strengthening information security within the accounting profession.
Desafíos éticos y normativos llevado al uso de la inteligencia artificial en la profesión de la contaduría pública y auditoria en Colombia.
(Universidad Santo Tomás, 2026-08-15) Niño Rodriguez, Luis Rogelio; Perea Sarmiento, Aura Yulitza; Palomino Galván, Leydi Bibiana; Martinez Duran, Carmen Cecilia; Universidad Santo Tomás
This degree-option project establishes the intersection between the simplification and adaptation of artificial intelligence (AI) and the professional ethics of public accountants in Colombia. It is important to bear in mind that professionals in public accounting face different ethical challenges, in which confidentiality and responsibility play a fundamental role in their daily practice. Nowadays, with the increasing automation and optimization of processes and workflows, various AI tools have been integrated into accounting and auditing practices.
Uso de la Inteligencia Artificial Generativa en la elaboración, presentación y análisis de informes financieros orientados a la toma de decisiones
(Universidad Santo Tomás, 2026-09-14) Laguado Méndez, Paula María; Soto Mantilla, Andrés Felipe; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
Throughout history, organizational leaders have required timely, clear, and reliable financial information to plan and control operations and make sound decisions; however, financial reporting often remains a time-consuming process, particularly when it involves organizing data, preparing tables, and manually analyzing variances. Given this context, this study aims to analyze how generative artificial intelligence can contribute to the preparation and analysis of decision-oriented reports. To this end, a case study was conducted using a simulated company, ABC Soluciones SAS; the study utilized a spreadsheet-based financial dataset to compare traditional procedures with the use of generative AI tools. The results indicate that these tools are useful for organizing information, identifying variances, and drafting executive summaries; however, their use requires careful professional review, as the generated outputs may contain errors or biases. Consequently, generative AI should be viewed as a supportive tool to enhance the efficiency and presentation of financial reports rather than a substitute for the accountant's professional judgment. Therefore, the use of this technology must be accompanied by validation processes, internal controls, data protection measures, and professional accountability. In this way, technology can help strengthen the accountant's analytical capabilities and facilitate the communication of financial information in a manner that is clearer and more useful to stakeholders.
Ingeniería de prompts aplicada a la contaduría pública: herramienta de inteligencia artificial generativa para la optimización de procesos contables y tributarios
(Universidad Santo Tomás, 2026-09-10) Porras Díaz, Diana Rocío; Rodriguez Tellez, Judith; Parra Meza, Martha Lucero; Martínez Duran, Carmen Cecilia; Universidd Santo Tomás
The rapid advancement of generative artificial intelligence in the accounting field in Colombia presents a challenge: transforming the demands of experts in this area into precise instructions that AI can properly understand and, consequently, use to produce valuable results. This occurs because many public accountants lack knowledge of formal methodologies for creating such instructions. This study aimed to investigate and examine prompt engineering as a strategy for optimizing accounting and tax procedures through its practical application in the formulation of instructions or tasks commonly performed in the profession. A practical, qualitative, and descriptive research approach was conducted. Simple prompts and more sophisticated prompts were designed and compared using the Cross-Industry Standard Process (CRISP) framework and elements such as role, context, objective, constraints, and structure to address specific accounting and tax-related operations. The effectiveness, accuracy, and practical relevance of the responses obtained were evaluated. The implementation of well-structured prompts produced notably more accurate and relevant results, as well as a closer alignment with Colombian regulations, compared with unstructured requests. This clearly demonstrated an improvement in the quality of the analyses, a reduction in errors that required rework, and, consequently, a more efficient use of the accounting professional’s available time. Therefore, it is concluded that prompt development, commonly referred to as prompt engineering, is becoming an essential digital skill for accountants. In my view, this skill should become a fundamental part of formal accounting education and should always be applied with sound ethical judgment, a healthy degree of professional skepticism, and continuous verification of the data and information provided by artificial intelligence tools.
Análisis del sistema de recaudación del impuesto de Industria y Comercio en el Municipio de Aguachica, Cesar
(Universidad Santo Tomás, 2026-08-19) Herrán Leal, Mireya Paola; Escalante Bohórquez, Lauren Yulay; Pérez Pérez, Sindy Mayerly; Universidad Santo Tomás
The present study addresses the problem of the efficiency and effectiveness of the Industrial and Commercial Tax (ICA) collection system in the municipality of Aguachica, Cesar, as evidenced by fluctuations in revenues and gaps between reported and collected amounts. The objective is to analyze the tax collection system in order to identify its normative, operational, and behavioral characteristics and propose improvement strategies. The method used is descriptive-analytical, based on documentary review and quantitative data analysis provided by the municipal Treasury Secretariat. The results show the existence of a solid and updated regulatory framework, as well as administrative modernization processes through digital tools such as the Tax Identification Registry (RIT), electronic signature, and the Virtual Tax Office, which have strengthened tax management. However, between 2021 and 2025, an irregular pattern in revenue collection is observed, with initial increases followed by declines, despite an increase in registered taxpayers, as well as persistent differences between reported and effectively collected revenues. The discussion indicates that these limitations are associated with factors such as informality, lack of information, and weaknesses in inspection and control procedures, revealing that regulation alone does not guarantee efficient collection. Therefore, an effective articulation between technology, administrative management, and tax control is required to strengthen municipal fiscal autonomy
Formulación de lineamientos técnicos para fortalecer el componente tributario del Manual de Contratación de la Gobernación de Santander, a partir del análisis de las cargas tributarias según tipología contractual
(Universidad Santo Tomás, 2026-08-14) Mayerly Zulay Badillo Corredor; Egna Rocio Plata Jimenez; Ronaldo Royero Gomez; Perez Perez, Sindy Mayerly; Universidad Santo Tomás
Problem: Public procurement involves multiple tax obligations; their incorrect application can lead to fiscal risks, administrative inconsistencies, and potential findings by oversight bodies. The Government of Santander identified a need to strengthen the tax-related component of its Procurement Manual to improve the determination and application of tax liabilities arising from contractual processes. Objective: To formulate technical guidelines strengthening the tax component of the Government of Santander’s Procurement Manual by identifying applicable tax regulations, analyzing the procurement methods used by the entity, and determining the tax obligations associated with different types of contractors. Method: A qualitative study with a descriptive and analytical scope was conducted, based on a review of national and local tax regulations, an analysis of the Government of Santander’s Procurement Manual, and a fiscal characterization of the contractors participating in the entity's procurement processes. Results: Opportunities for improvement were identified regarding the incorporation of technical criteria for applying taxes, withholdings, deductions, and official stamps, as well as the need to establish tools that facilitate the accurate determination of tax obligations during contract execution. Discussion: The results highlight the importance of strengthening tax control mechanisms within public procurement through clear guidelines that contribute to legal certainty, administrative efficiency, and the proper management of public resources.
Unificación a nivel nacional de códigos de actividad económica a partir de los códigos CIIU para el Impuesto de Industria y Comercio
(Universidad Santo Tomás, 2026-07-16) Fuentes Quijano, Janeth; Serrano Serrano, Carlos Mario; Universidad Santo Tomás
The heterogeneity in the application of economic activity codes for the Industry and Commerce Tax (ICA) by Colombian municipalities generates legal uncertainty, increases tax compliance costs, and hinders state interoperability. In response to this problem, the purpose of this research is to provide a foundation for the national unification of these codes based on the ISIC classification, in order to optimize territorial tax collection and mitigate the formal burden on taxpayers. To achieve this, a documentary legal research with a descriptive, analytical, and propositive scope was developed, employing comparative analysis matrices on the tax statutes of ten representative municipalities alongside rigorous jurisprudential scrutiny. As a result, the empirical analysis revealed marked formal divergences at the local level, such as the creation of isolated subclassifications and tariff groupings. In light of this, the study legally demonstrated that standardizing the formal obligation is strictly compatible with the Political Constitution, as it does not violate the substantive obligation nor the tariff-setting power of the territorial entities. Thus, the theoretical foundation achieved consolidates the unification of the codes as a viable public governance tool for the design of future regulations. In conclusion, this technical harmonization not only optimizes auditing processes but also materializes the principle of tax efficiency, conclusively demonstrating that national unity can harmoniously coexist with territorial fiscal autonomy. Keywords: industry and commerce Tax, ISIC, fiscal autonomy, tax harmonization, administrative efficiency
Implementación NIIF 11 para pymes Plantaciones la Marquesa de Miraflores SAS
(Universidad Santo Tomás, 2026-07-16) Santiago Santiago, Nury Milena; Camargo Rivero, Jeaneth Catalina; Barrera Arciniegas, Helga Lucero; Universidad Santo Tomas
The purpose of this study was to design an accounting policy for petty cash management at Plantaciones La Marquesa de Miraflores S.A.S., based on the guidelines established in Section 11 of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The research was conducted using a descriptive and proposal-oriented approach, supported by documentary review, accounting information analysis, and an evaluation of the internal procedures related to petty cash management. The diagnosis revealed the absence of formally documented accounting policies, weaknesses in internal controls, the improper use of the petty cash fund for payments exceeding the established limits, and deficiencies in reimbursement and documentation procedures. As a result, an accounting policy was developed establishing criteria for the recognition, measurement, recording, and control of petty cash transactions, while defining responsibilities, disbursement limits, documentation requirements, and reimbursement procedures. The proposed policy strengthens the internal control system, improves the reliability and comparability of financial information, promotes the proper management of cash resources, and contributes to compliance with the guidelines established by the IFRS for SMEs, thereby supporting more efficient and transparent financial management.
Análisis de los incentivos tributarios ambientales y su impacto en la sostenibilidad del sector Agroindustrial en Santander, Colombia
(Universidad Santo Tomás, 2026-06-18) Beltrán, Carolina María; Hernández Rueda, Angie Tatiana; Pineda Quiroga, Diana Isabel; Gelvez Villamizar, Natalia de Jesus; Universidad Santo Tomás
The Santander agro-industrial sector faces a structural paradox: it has a robust regulatory framework of environmental tax incentives, but its effective utilization is critically low. Therefore, the objective of this study was to analyze the impact of these incentives on the sector's sustainability during the period 2021-2025, identifying the regulatory characteristics of the system, the level of knowledge and use by businesses, and the factors that hinder or facilitate their adoption. Methodologically, the study adopted a descriptive-interpretive qualitative approach, with non-probabilistic convenience sampling (n=12 companies). A structured seven-section survey was administered to managers, accountants, and those responsible for tax and environmental decisions, complemented by documentary analysis of secondary sources. Relevant data revealed that 33.3% of companies are completely unaware of the existence of the incentives; only 16.7% have effectively accessed them; and the predominant barriers are informational, financial, procedural, and technical. And that adoption is practically restricted to medium-sized companies with consolidated organizational capabilities, despite the above, the companies that managed to access reported satisfaction with the process and tax returns of between 10% and 25% on the environmental investment, concluding that environmental tax incentives have real potential to strengthen the sustainability of the sector, but their effectiveness is blocked by systemic failures of dissemination, training and access, which require articulated interventions of public policy, academia and the private sector.
Procedencia de sanciones del artículo 616 del Estatuto Tributario en contribuyentes no responsables del IVA
(Universidad Santo Tomás, 2026-05-28) Riveros Vera, Claudia Alexandra; Campo Leon, Eduardo Fabian; Rodriguez Ortiz, Angela Marina; Serrano Serrano, Carlos Mario; Universidad Santo Tomás
The sanctioning regime of Article 616 of the Colombian Tax Code has been applied to taxpayers who are not liable for Value Added Tax and who lack formal accounting obligations, generating an unresolved legal tension between the punitive power of the tax administration and the constitutional principles of legality, specificity, and proportionality. The study analyzed the legal grounds for imposing such sanctions on this group of taxpayers, considering the limits of the sanctioning authority of the Dirección de Impuestos y Aduanas Nacionales in the absence of verifiable information about their actual income. To this end, a qualitative socio-legal approach was adopted, with descriptive and analytical components, based on the systematic analysis of normative, jurisprudential, and administrative sources organized into normative, jurisprudential, and administrative case analysis matrices. The results showed that the obligation to issue invoices is contingent upon holding the status of VAT liable taxpayer, that the constitutional principles of sanctioning law materially limit the applicability of the sanction to subjects who do not hold that status, and that the absence of verifiable accounting records creates a structural evidentiary gap that undermines the validity of sanctioning administrative acts issued by the tax authority against this group. It is concluded that sanctioning proceedings conducted without verifiable accounting information not only lack legal effectiveness but also produce institutional strain, erode the legitimacy of the tax system among small taxpayers, and discourage voluntary formalization — effects that run contrary to the fiscal policy objectives set forth by Law 2277 of 2022.
Efectos del impuesto al patrimonio en la fuga de capitales de personas naturales en Colombia durante los años 2023 y 2024
(Universidad Santo Tomás, 2026-04-30) Sánchez Álvarez, Elkin; Guerrero Salcedo, Luz Angela; Bautista Reyes, Kassidy del Pilar; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
This paper analyzes the fiscal effects of the wealth tax on capital flight by natural persons in Colombia, following the modifications introduced by Law 2277 of 2022. This reform established the tax as a permanent levy, with progressive rates ranging from 0.5% to 1.5%, applicable to net worth equal to or exceeding 72,000 Tax Value Units (UVT) starting in fiscal year 2023.Using a qualitative, documentary and descriptive methodology, the study reviewed the current regulatory framework, analyzed official statistical data from the Banco de la República and DANE, and examined national and international academic research on wealth taxes and capital mobility. The results show that the implementation of the wealth tax coincided with a net capital outflow exceeding USD 4.3 billion in 2023 and a 15.5% decline in foreign direct investment during the first half of 2024, suggesting a correlation between the patrimonial tax burden and asset relocation decisions by high-net-worth taxpayers. The study concludes that, while the tax pursues legitimate redistributive objectives, its current design creates incentives for transferring capital to lower-tax jurisdictions. The paper proposes policy recommendations grounded in international best practices, aimed at balancing fiscal equity with economic competitiveness, including regulatory stability, productive reinvestment incentives, and enhanced international tax information exchange.
Incidencia de la Facturación Electrónica para el cumplimiento de las obligaciones tributarias del sector hotelero en Bucaramanga
(Universidad Santo Tomás, 2026-01-23) Duitama García, Derly Rocío; González Rivera, Mónica del Pilar; Norato Saavedra, Jesús Manlio; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
The implementation of electronic invoicing in Colombia has represented a significant advancement in the tax field, by facilitating greater fiscal control and optimizing accounting processes within organizations. This project analyzes the impact of electronic invoicing on compliance with tax obligations in the hotel sector of Bucaramanga. The study has a descriptive scope, employs an analytical method, and is developed under a quantitative approach. The technique used was a survey applied to a sample of 65 hotels in the city that hold the “52” responsibility of “electronic invoicer” registered in the RUT. Among the main findings, it was evidenced that electronic invoicing has contributed to increasing the sector’s competitiveness, reducing errors, strengthening transparency in fiscal control, and, in general, generating a positive perception among taxpayers regarding the electronic invoicing system. Nevertheless, gaps remain that require attention, such as the need for greater support and guidance from the tax administration. These actions would help strengthen the system and ensure that its implementation translates into a fairer, more transparent, and more competitive environment.
La transformación digital en la contaduría pública: impacto de la inteligencia artificial y la automatización en la gestión tributaria
(Universidad Santo Tomás, 2026-01-20) Díaz Almeida, Oscar Giovanny; Ariza Núñez, Daniel; Ortega Navas, Jhemy Paola; Garces Peña, Yeinny Paola; Universidad Santo Tomás
This degree project analyzes the impact of artificial intelligence (AI) and automation on tax management in Colombia between 2022 and 2025, with the objective of evaluating how these tools transform efficiency and the accountant's role. The content addresses the regulatory evolution of digital transformation, the conceptual framework of AI, and the characterization of tools applied to tax compliance. The methodology follows a mixed descriptive-explanatory approach, using surveys of 51 professionals and interviews to obtain a comprehensive view of the sector. Results highlight an uneven adoption, concentrated in large firms, where 47.1% of accountants perceive a constant improvement in their performance, although a technical skills gap persists in 82.4% of cases. In the discussion, it is argued that AI does not replace the professional but rather shifts operational tasks toward analytical and strategic functions, requiring constant ethical supervision. Finally, the main conclusions emphasize that while AI reduces errors and optimizes times in processes such as exogenous information reporting, legal responsibility and interpretive judgment remain exclusively with humans, making academic updating indispensable to mitigate bias risks and ensure tax transparency.
Optimización fiscal: planeación tributaria en el impuesto de renta para personas
(Universidad Santo Tomás, 2025-12-05) Baron Arboleda, Jorge Luis; Avila Ortiz, Sandra Patricia; Leguizamo Bautista, Heidy Paola; Martinez Duran, Carmen Cecilia; Universidad Santo Tomás
Tax planning is a key tool for optimizing the tax burden for individuals in Colombia. This study analyzes the legal mechanisms available to reduce the tax burden within the current regulatory framework, with particular emphasis on the strategic use of deductions and tax-exempt income. Through a descriptive and analytical approach, the main tax planning strategies, applicable tax benefits, and the legal implications of their responsible application are identified
Referencias internacionales para Colombia en materia de eficiencia tributaria
(Universidad Santo Tomás, 2025-11-28) Acuña Ramírez, Keely Yohana; Peña Peña, Leidy Katerine; Martínez de Beltrán, Cecilia; Universidad Santo Tomás
This manuscript aims to identify international benchmarks on tax efficiency that can be applied to the Colombian context, given the challenges facing the local tax system, such as high evasion, complexity, and low competitiveness. The central problem lies in the need to optimize the efficiency of the Colombian tax system through a comparative analysis of international experiences with the OECD, IMF, and World Bank. The method adopted is a mixed exploratory-descriptive approach, combining a documentary review of national and international regulations, statistical analysis, and comparison of tax data to identify gaps and opportunities for improvement, without including surveys or experiments. Preliminary results highlight that successful international practices, which combine simplification, equity, and stability, can serve as a benchmark for reforms in Colombia. The main discussion suggests that by adopting international best practices and specific recommendations, the country can strengthen its tax framework, reduce administrative costs, and broaden its tax base, promoting greater fairness and efficiency. Overall, the study provides a critical analysis and policy proposals that contribute to improving tax management and fostering sustainable economic development.
Beneficios tributarios y responsabilidades fiscales de las Entidades Sin Ánimo de Lucro (ESAL) en el marco del Estatuto Tributario Colombiano
(Universidad Santo Tomás, 2025-12-03) Aguilar Ayala, Bernardino; Mejía Rodríguez, Margarita; Martínez de Beltrán, Cecilia; Universidad Santo Tomás
The Colombian tax regime for non-profit organizations (ESALs), regulated by the Tax Code and supplementary regulations, offers tax benefits that strengthen their social mission, including access to the Special Tax Regime with reduced rates or exemption from income tax, as well as the possibility of applying deductions and receiving donations with benefits for the donor. Regarding tax responsibilities, ESALs must comply with obligations aimed at ensuring the proper management of the public and private resources they administer. These include: registration and updating of the Taxpayer Identification Number (RUT), application for qualification or continued participation in the Special Tax Regime (RTE), submission of the financial report, implementation of internal control policies, submission of information to the systems managed by the National Tax and Customs Directorate (DIAN), and compliance with duties related to withholding, invoicing, and reporting of external information. Furthermore, the regulations require transparency in the management of surpluses, which must be reinvested in the organization's mission and can be deferred through mechanisms such as permanent allocation. Overall, the Colombian legal framework seeks to balance tax incentives with strict control mechanisms to ensure that non-profit organizations fulfill their social purpose while maintaining fiscal responsibility, accountability, and public trust.
Análisis de las facilidades de pago otorgadas por la DIAN en la seccional Bucaramanga y su efecto en la recuperación de cartera
(Universidad Santo Tomás, 2025-11-24) Pulido Cruz, Fanny Esperanza; Sánchez Solano, Yessica Jullieth; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
The objective of this research was to analyze taxpayers' compliance with their tax obligations through payment facilities granted by the DIAN in the Bucaramanga section, in order to evaluate their effectiveness in recovering the portfolio. The research methodology was quantitative in nature with a descriptive scope. The information collection technique was document review supported by statistical analysis, and data inference was carried out using the deductive method. The sources of information were secondary in nature and included pre-existing institutional materials such as collection reports and portfolio management databases. The findings identified that, thanks to the monitoring and control mechanisms employed, the payment agreements signed by the DIAN have contributed to a decrease in taxpayer delinquency and, therefore, have improved the collection of the Bucaramanga Branch's portfolio during the years 2020 to 2024, consolidating themselves as an effective instrument for promoting tax compliance and strengthening the tax culture.
Transparencia fiscal en el comercio minoritario en Puerto Wilches Santander
(Universidad Santo Tomás, 2025-11-28) Rueda Gomez, Néstor José; Orduz Ortiz, Elizabeth; Universidad Santo Tomás
This project addresses the issue of tax evasion in the retail sector of Puerto Wilches, Santander, a municipality that faces significant challenges related to fiscal culture, business informality, and weak institutional support. Through a mixed-methods approach, including surveys of both formal and informal traders, the research identifies the main obstacles to tax compliance: lack of knowledge, economic limitations, and complex regulatory procedures.

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