Evasión Fiscal en Colombia: Causas Estructurales y Mecanismos de Control para Empresas del Sector Pymes

Abstract

Currently, tax evasion constitutes a very large and significant problem for the Colombian economy, as it reduces the resources available for the State to adequately fulfill its social responsibilities. At the same time, small and medium-sized enterprises (SMEs) represent a large part of the country's business community and, therefore, face greater obstacles in correctly and timely fulfilling their tax obligations or commitments. This paper seeks to delve into all the reasons that explain this situation in the SME sector, focusing on factors such as the complexity of the tax system, the high level of informality in the economy, and the low awareness of tax obligations. Likewise, it examines the control and oversight mechanisms implemented by the Colombian State to assess their effectiveness and efficiency. A theoretical and critical analysis is also proposed to gather information to understand why many SMEs choose to evade their tax obligations and how effective the existing controls have been. Finally, alternatives are proposed aimed at optimizing the management of the tax audit system and promoting a more robust tax culture in this business sector.