Factores que inciden en la evasión y elusión del impuesto de industria y comercio en San José del Guaviare

Abstract

This research is carried out in order to establish and promote a tax culture for taxpayers of the Industry and Commerce Tax in the municipality of San José del Guaviare and also prevent evasion and avoidance from negatively affecting the collection in the municipal budget, thus creating a difficulty in economic growth by not being able to meet the needs demanded by the population in social investment and administrative spending. It is essential to know and analyze those aspects that mean that the taxpayers of the Industry and Commerce Tax in San José del Guaviare will carry out practices in order to avoid or evade the tax, for them a meeting was made in order to analyze those necessary aspects. To determine the factors that affect tax evasion and avoidance, we in turn analyze the control and effectiveness carried out by the Municipal Treasury Secretary, thus giving the necessary recommendations to obtain a high degree of favorability for the inspection investigations that are carried out and thus increase own income for social investment and public spending that is generated in the Municipality.