Modelo de fiscalización tributaria del impuesto de industria y comercio Municipio de Charalá – Departamento de Santander – Colombia

Abstract

Tax inspection is the process through which taxpayers' compliance with the payment of tax obligations is monitored, seeking to avoid tax evasion. In the municipality of Charalá - Santander, a low level of collection of the Industry and Commerce tax is evidenced, qualified by the late payment by taxpayers, thereby incurring in the payment of interest on arrears and in the most worrying cases, the evasion of said payment. This is reflected in the difficulty of the municipal public entities to manage investment projects and programs, thus affecting the community in general. Based on this problem, the main objective of the present work is to design a model of tax inspection of the industry and commerce tax in the municipality of Charalá – Santander. To meet this objective, a non-experimental methodology and a qualitative epistemological paradigm with documentary and analytical scope were executed, because in the investigative work the different categories that emanate from the tax examination model are presented, additionally it is classified as documentary by the fact to make an analysis of the legal regulations governing such tax. The documentary observation technique was applied through the folder system to collect the necessary information for the development of the investigation. Finally, among the results obtained, it is found that the tax rates are excessively high and there are tax exemptions that impact the fairness of the tax, as well as amnesties that generate inequity and discourage collection, additionally, a high level of infraction was evidenced in the compliance with tax commitments. Due to the above, it is necessary for the Tax Administration to carry out a reliable and objective comprehensive record of the real situation of the taxpayer.