DESCRIPCIÓN DE LAS CAUSAS Y CONSECUENCIAS DE LA EVASIÓN FISCAL EN LOS TRIBUTOS DEL DEPARTAMENTO DE BOYACÁ DURANTE EL PERIODO 2020-2023

Abstract

Tax evasion constitutes a complex phenomenon that seeks to avoid payment of taxes through various practices, such as the omission of tax returns. income or document manipulation, among other strategies. Therefore, the The objective of this article was to describe the causes and repercussions of evasion fiscal in Boyacá during the period 2020-2023. A methodology was carried out through a documentary review using a qualitative approach, based on the opinions and research of various authors. Among the findings, causes such as ineffective tax policies, a complicated tax system, poor tax culture, economic informality, institutional weakness and corruption. The identified consequences include the decrease in tax revenues, increase in inequality, deterioration of public services and diminished institutional trust. It is concluded that the The main causes of tax evasion in the department of Boyacá are the lack of effective tools on the part of the Government for control tax, the poor tax culture and the prevalence of economic informality. This situation has a negative impact on the ability to invest in projects, increases inequality, discourages investment and damages the reputation of the Department.