Factura electrónica, método para disminuir la evasión de impuestos en Colombia

Abstract

Tax evasion in Colombia and the world significantly affects the income of resources and the development of public politics. The national government made efforts to reduce rates, which are higher than the world average. The electronic invoice is a measure that seeks not only to formalize the Colombian economy but to reduce tax evasions such as VAT, Income and Consumption. It was regulated by Decree 2242 of November 24th, 2015, where the conditions and deadlines for its implementation were established. To analyze the impact of electronic invoicing in reducing tax evasion, the descriptive method will be used to analyze the implications of electronic invoicing in tax evasion in Colombia, with primary sources of information through interviews with various representatives of the electronic invoicing process and referencing of studies carried out by the Inter-American Development Bank and other entities.