El control fiscal en la recaudación de impuestos

Abstract

This review article identifies the relationship between fiscal control and taxes in Colombia, looking for the problem that arises in relation to the collection of taxes, since there is no clarity about whether the collection of taxes made by the DIAN through banking entities it is subject to fiscal control. For the development of this article, a search was first made in Gazettes of the congress the entire legislative process of the law 788 of 2002 and the law 863 of 2003, later a systematic search of information by keywords was made, like fiscal control, taxes, income tax, tax collection on bases such as Dialnet, Lex Base, EBSCO and the Google academic search engine.

It was found that in the collection of taxes many times problems arise, since sometimes taxes are not collected on time or completely, also many times the banks through which taxes are collected, do not record on time. in official accounts this money; Therefore, the relationship between tax control and tax collection was analyzed to understand how the problems that arise are dealt with, since taxes are a fundamental part of the State's resources and care and protection must be ensured , so that the State fulfills its purposes.