Plan estratégico para mitigar la evasión fiscal en la zona hotelera de Playa Blanca

Abstract

In the Playa Blanca tourist area of Barú Island, situations have been reported involving the issuance of informal consumption receipts, commonly called "order slips," instead of the supporting documents required by Colombian tax regulations. This situation raises questions about compliance with the formal obligation to issue electronic invoices and its potential effects on the traceability of economic transactions and on tax control mechanisms. This research aimed to design a strategic plan to mitigate factors associated with tax evasion in the Playa Blanca hotel zone, based on an analysis of the current regulatory framework and a diagnosis of compliance with the formal obligation to issue electronic invoices. The study was conducted using a qualitative, socio-legal approach. Data collection techniques included document analysis, structured non-participant observation in tourist establishments, and a review of public complaints related to the phenomenon under study. The results allowed for the identification of potential discrepancies between the regulations governing electronic invoicing and certain commercial practices observed in the area. Among the issues identified were the use of order slips to support some transactions, the limited documentary traceability of certain operations, the frequent use of cash, and the differences in connectivity observed in some areas of Playa Blanca. Based on these findings, a strategic plan was formulated to strengthen compliance with the formal obligation to issue electronic invoices, promote the formalization of economic activities, and contribute to mitigating factors associated with tax evasion in the tourism sector of Playa Blanca, Isla de Barú.