Desafíos y oportunidades en el cumplimiento fiscal: Un estudio comparativo entre Suecia y Colombia

Abstract

This thesis from Santo Tomás University, specializing in Tax Law, compares tax administration in Colombia and Sweden, evaluating its impact on citizen perception and tax compliance. It is structured in several chapters, addressing the legal framework, administrative management, and tax mechanisms of each nation. First, the legal framework is analyzed, highlighting that in Colombia, the tax system is complex and highly evasive, administered by the DIAN (National Tax Agency), while in Sweden, the Skatteverket (Tax Agency) manages a more efficient and progressive model, with tax rates ranging from 0% to 57%. Subsequently, the tax administration is examined, showing that in Sweden, the tax burden is 42% of GDP, with efficient and digitalized collection, while in Colombia, the tax burden is 22.2% of GDP, with high levels of evasion and distrust in public management. The advantages and disadvantages of the tax mechanisms in each country are also evaluated. Sweden stands out for its digitalization, low evasion, and citizen trust, but faces high tax rates and administrative costs. In contrast, Colombia has a diversified tax structure and tax benefits, but suffers from evasion, corruption, and constant regulatory changes that affect the stability of the system. Finally, the study concludes that transparency and efficiency in tax administration are key to improving citizen perception and tax compliance. It is recommended that Colombia strengthen digitalization, simplify its tax structure, and reinforce trust in the use of public resources, using the best practices of the Swedish model as a reference.