La evasión de impuestos en las empresas del sector comercial de la ciudad de Barranquilla
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Fecha
2009
Autores
Contreras Covillas, Claudia
Estrada Carreño, Wendy
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En el presente proyecto se analizarán las causas por las cuales las empresas comerciales dejan de cancelar a la DIAN o a los entes encargados los impuestos que son de pago obligatorio para el correcto funcionamiento de dichos entes, en este sentido se puede decir que las diferentes modalidades de impuestos que a nivel distrital deben ser cancelados son evadidos por estas empresas, y que por falta de una cultura de pago o de otras como robo del IVA, doble facturación, o simplemente por la no facturación de los servicios que brinda al comunidad.
Buena parte del bajo recaudo se explica por la evasión de aquellos contribuyentes que no encuentran ningún incentivo para tributar (bien sea porque no lo consideran su deber, porque no están dispuestos a financiar al Estado o porque no esperan ser descubiertos y sancionados), por la evasión como estrategia para competir con quienes evaden, por los efectos negativos de las altas tarifas y además por la pérdida de recaudo generada en las múltiples exenciones. Todo esto se refleja en una baja disposición de los contribuyentes a cumplir voluntariamente
In the present project the causes will be analyzed by which the commercial companies let cancel to the DIAN or in charge beings the taxes that are of obligatory payment for the correct operation of these beings, in this sense it is possible to be said that the different modalities from taxes that at distrital level must be cancelled are evaded by these companies, and that by lack of a culture of payment or others like robbery of the IVA, double invoicing, or simply by the noninvoicing of the services that offers the community. Good part of low collection explains by evasion of those contributors that does not find any incentive to pay (or it is because they do not consider his to have, because they are not arranged to finance to the State or because they do not hope to be discovered and to be sanctioned), by the evasion like strategy to compete with those who evades, by the negative effects of the high tariffs and in addition by the loss of collection generated in the multiple exemptions. All this is reflected in a low disposition of the contributors to fulfill voluntarily.
In the present project the causes will be analyzed by which the commercial companies let cancel to the DIAN or in charge beings the taxes that are of obligatory payment for the correct operation of these beings, in this sense it is possible to be said that the different modalities from taxes that at distrital level must be cancelled are evaded by these companies, and that by lack of a culture of payment or others like robbery of the IVA, double invoicing, or simply by the noninvoicing of the services that offers the community. Good part of low collection explains by evasion of those contributors that does not find any incentive to pay (or it is because they do not consider his to have, because they are not arranged to finance to the State or because they do not hope to be discovered and to be sanctioned), by the evasion like strategy to compete with those who evades, by the negative effects of the high tariffs and in addition by the loss of collection generated in the multiple exemptions. All this is reflected in a low disposition of the contributors to fulfill voluntarily.
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Contribuyentes, Control, Elusión, Empresas, Estado, Evasión, Impuesto, Ingreso, Recaudo, Sancionados
