Evasión tributaria respecto a la declaración de renta en Colombia

Abstract

The objective of this degree work is to present a brief description of the tax system in Colombia, along with the impact of tax evasion, its causes and consequences for both the taxpayer, whether a natural or legal person, and for the state.

It is very important to keep in mind that tax evasion has consequences for both parties and above all that it is quite important to identify the causes, in order to raise awareness, guide and guide taxpayers and citizens of tax responsibilities and obligations, since With this, the state can finance itself financially and cover the country's public spending.

The complexity of the tax system, the high tax rates and the lack of control and supervision of the administration, among others, are some of the most significant possible causes of evasion in our country and which is becoming a more frequent and common crime. in today's society, which makes us question the culture of the citizens and the sense of belonging to the country, where absolutely all citizens are going to be affected, since by not having sufficient tax collection, the The state cannot invest in science, technology, education, housing, security, health, infrastructure, etc.

“Tax evasion has always been a concern of governments since the State and taxes existed, even when the evolution and development of these has been independent” (Mariuska, 2017)

Stopping such evasion has always been a challenge for the tax administration, which it is trying to mitigate with technological modernization and new regulations by the Dian.