Paraísos fiscales en Colombia, un análisis retrospectivo e implicaciones

Abstract

In the Political Constitution of Colombia in its article 95, it can be verified that Colombian citizens have agreed to contribute to the burdens of the state, to contribute, with public spending, which results in the search for the common welfare, so that their fellow citizens can achieve a better quality of life, around health, education, recreation, infrastructure, public services and other aspects that allow the well-being of the community in search of the common good. (Political Constitution, 1991). The different jurisdictions establish their taxes and look for mechanisms that allow their collection, but it is complex, in a globalized context, companies, multinationals and individuals carry out operations in some jurisdictions that generate inequalities, such as tax havens, in these jurisdictions it is It is possible that taxation is very low or even zero, they have bad practices and little transparency in the operations they carry out, they are seen as those for which the investments or capital they receive, some opportunities are secret operations, they maintain financial reserves from their investors, and they make illegality possible, such as money laundering or human trafficking, corruption, among others. In the Colombian case, the Directorate of National Taxes and Customs (DIAN) has been making efforts and looking for mechanisms that minimize the impacts of evasion and avoidance, given that in the international context, control to ensure that taxpayers pay the fair tax has been complex. , especially in the case of the digital economy, in which the growth of digital businesses has been very significant (CEPAL, 2019), despite the fact that tax havens have currently been identified and there are applicable regulations in this context.