Impacto social de la evasión fiscal
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Fecha
2021
Autores
Peña Gamboa, Donis Enrique
Estrada Gualdron, Dalgi
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Editor
Ediciones Universidad Simón Bolivar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
Según investigaciones realizadas por estudiantes de la Universidad
santo Tomas, la evasión es un problema que se presenta en todo tipo de economías
solo que, de forma distinta de acuerdo con cada entorno, es por ello por lo que se
han realizado diversos estudios de temas como el concepto, las causas que
generan el fenómeno, los impactos y alternativas de medición del fenómeno.
Objetivos: En este proyecto se busca hacer una aproximación a la evasión fiscales
y todo lo relacionado con ella, principalmente el impacto social que esta práctica
trae consigo, desde la baja inversión en sectores muy importantes para el desarrollo
económico de un país, tales como la salud, la cultura y uno de los más importantes,
la educación, se evidenciara la posición de jaque en la que se encuentra el país
teniendo en cuenta muchos factores, como la faltas de rigidez de las políticas, hasta
las formas que emplean las personas para cometer este delito, también se tocara el
tema de como la corrupción que tanto somete, corrompe y estanca el desarrollo del
país, y la falta de políticas de mejoras sociales, para aprovechar los recursos que
se recaudan con el fin de alcanzar no solo un mayor crecimiento económico sino
mayor desarrollo y disminución de la pobreza entre otras cosas.
Materiales y Métodos: La investigación que se está adelantando es de tipo
documental, se recaudará la información necesaria de libros en línea, blogs, tesis,
páginas de internet oficiales, a razón de que se hizo la investigación pertinente en
bibliotecas locales sin obtener éxito en la búsqueda de temas relacionados.
Resultados: La evasión tributaria es un problema muy difícil de erradicar y más en
un país como Colombia que se ha caracterizado por su corrupción, y los tipos de
practican que se ingenian los poseedores de grandes sumas de capital para evadir
sus obligaciones tributarias, y en la mayoría de los casos el estado o las autoridades
competentes pasan por alto estas prácticas ya que muchos de sus participantes
forman parte del mismo estado.
Conclusiones: Colombia necesita una profunda reforma tributaria, pero no una
reforma que solo implique aumentar impuestos, Colombia necesita que haya más
rigidez en sus políticas tributarias, necesita más rigidez en la sanción a quienes
desfalcan al estado, y perjudican al pueblo nacional, se necesitan crear políticas
para que se invierta mejor los recursos nacionales, que haya más inversión social,
todo con el fin de alcanzar mayor desarrollo y tratar de erradicar esa brecha social
que perjudica tanto a los colombianos, de debe eliminar esas políticas desiguales
que hacen que los ricos sean cada vez más ricos y los pobres cada vez más pobres,
solo así se podrá alcanzar un mejor porvenir, una nación prospera y de desarrollo.
According to research carried out by students of the Santo Tomas University, evasion is a problem that occurs in all types of economies, except that, in a different way according to each environment, that is why various studies of topics such as the concept, the causes that generate the phenomenon, the impacts and alternatives for measuring the phenomenon. Objectives: This project seeks to make an approach to tax evasion and everything related to it, mainly the social impact that this practice brings with it, from low investment in sectors that are very important for the economic development of a country, such as health, culture and one of the most important, education, the position of check in which the country finds itself will be evidenced taking into account many factors, such as the lack of rigidity of the policies, to the ways that people use to committing this crime, the issue of how the corruption that both subdues, corrupts and stagnates the development of the country, and the lack of social improvement policies, will also be discussed, to take advantage of the resources that are collected in order to achieve not only greater economic growth but greater development and reduction of poverty among other things. Materials and Methods: The research that is being carried out is of a documentary type, the necessary information will be collected from online books, blogs, theses, official internet pages, because the pertinent research was done in local libraries without obtaining success in searching for related topics. Results: Tax evasion is a very difficult problem to eradicate and more so in a country like Colombia that has been characterized by its corruption, and the types of practices that holders of large sums of capital devise to evade their tax obligations, and in most of the cases the state or the competent authorities ignore these practices since many of its participants are part of the same state. Conclusions: Colombia needs a profound tax reform, but not a reform that only implies increasing taxes, Colombia needs more rigidity in its tax policies, it needs more rigidity in the sanction of those who embezzle the state and harm the national people. create policies so that national resources are better invested, that there is more social investment, all in order to achieve greater development and try to eradicate that social gap that hurts Colombians so much, those unequal policies that make the rich get richer and the poor get poorer, only in this way can we achieve a better future, a prosperous and developing nation.
According to research carried out by students of the Santo Tomas University, evasion is a problem that occurs in all types of economies, except that, in a different way according to each environment, that is why various studies of topics such as the concept, the causes that generate the phenomenon, the impacts and alternatives for measuring the phenomenon. Objectives: This project seeks to make an approach to tax evasion and everything related to it, mainly the social impact that this practice brings with it, from low investment in sectors that are very important for the economic development of a country, such as health, culture and one of the most important, education, the position of check in which the country finds itself will be evidenced taking into account many factors, such as the lack of rigidity of the policies, to the ways that people use to committing this crime, the issue of how the corruption that both subdues, corrupts and stagnates the development of the country, and the lack of social improvement policies, will also be discussed, to take advantage of the resources that are collected in order to achieve not only greater economic growth but greater development and reduction of poverty among other things. Materials and Methods: The research that is being carried out is of a documentary type, the necessary information will be collected from online books, blogs, theses, official internet pages, because the pertinent research was done in local libraries without obtaining success in searching for related topics. Results: Tax evasion is a very difficult problem to eradicate and more so in a country like Colombia that has been characterized by its corruption, and the types of practices that holders of large sums of capital devise to evade their tax obligations, and in most of the cases the state or the competent authorities ignore these practices since many of its participants are part of the same state. Conclusions: Colombia needs a profound tax reform, but not a reform that only implies increasing taxes, Colombia needs more rigidity in its tax policies, it needs more rigidity in the sanction of those who embezzle the state and harm the national people. create policies so that national resources are better invested, that there is more social investment, all in order to achieve greater development and try to eradicate that social gap that hurts Colombians so much, those unequal policies that make the rich get richer and the poor get poorer, only in this way can we achieve a better future, a prosperous and developing nation.
Descripción
Palabras clave
Evasión fiscal, Impacto social, Sectores económicos, Sistema de tributación, Recursos nacionales, Paraísos fiscales, Testaferro, Vacíos legales, Economía, Recaudación, Seguridad social, Tax evasion, Social impact, Economic sectors, Tax system, National resources, Tax havens, Front man, Legal loopholes, Economy, Collection, Social security