Cultura tributaria en la evasión de impuestos en sector ganadero de la costa colombiana
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Fecha
2025
Autores
Pallares Contreras, Yesica Lorena
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Este trabajo de investigación analiza la relación entre la cultura tributaria y la evasión
de impuestos en el sector ganadero de la costa colombiana, problema que afecta
significativamente la recaudación fiscal y el desarrollo económico del sector. Se
identifica que la evasión en este sector esta influenciada por factores como la falta
de educación tributaria, informalidad y desconfianza hacia los entes
gubernamentales. El documento destaca que muchos ganaderos operar por fuera
del sistema, evitando el cumplimiento de sus obligaciones fiscales, afectando la
recaudación de impuestos y generando competencia desleal. Este trabajo de
investigación permitió reconocer los beneficios como microempresario que el estado
otorga para este parte de la economía fomentando el crecimiento económico de la
region. Se planteó una investigación cualitativa sustentada en la revisión
documental que resultó importante para soportar la información a raíz de los
referentes bibliográficos sobre cultura y evasión.
This research paper analyzes the relationship between tax culture and tax evasion in the livestock sector on the Colombian coast, a problem that significantly affects tax collection and the sector's economic development. Evasion in this sector is identified as being influenced by factors such as a lack of tax education, informality, and distrust of government agencies. The paper highlights that many livestock farmers operate outside the system, avoiding compliance with their tax obligations, affecting tax collection, and generating unfair competition. This research paper allowed for the recognition of the benefits that the state provides to this sector of the economy as a microentrepreneur, fostering economic growth in the region. A qualitative research study was conducted, based on a documentary review, which proved important in supporting the information obtained from bibliographic references on tax culture and evasion.
This research paper analyzes the relationship between tax culture and tax evasion in the livestock sector on the Colombian coast, a problem that significantly affects tax collection and the sector's economic development. Evasion in this sector is identified as being influenced by factors such as a lack of tax education, informality, and distrust of government agencies. The paper highlights that many livestock farmers operate outside the system, avoiding compliance with their tax obligations, affecting tax collection, and generating unfair competition. This research paper allowed for the recognition of the benefits that the state provides to this sector of the economy as a microentrepreneur, fostering economic growth in the region. A qualitative research study was conducted, based on a documentary review, which proved important in supporting the information obtained from bibliographic references on tax culture and evasion.
Descripción
Palabras clave
Cultura tributaria, Evasión, Informalidad, Sector ganadero, Educación tributaria, Incentivos
