Análisis de la evasión del impuesto de industria y comercio en la economía del municipio Soledad, Atlántico
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Fecha
2023
Autores
Sierra Borrero, Luis Felipe
Oliveros Vega, Darling Alberto
Rojas Martínez, Ricardo Andrés
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Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
La evasión de impuestos es una realidad que afecta no solo las finanzas públicas del país, pero el funcionamiento en la distribución equitativa de los recursos. Los contribuyentes más importantes para el presupuesto nacional son las empresas. Dentro de sus obligaciones fiscales está el pago oportuno del Impuesto de Industria y Comercio al municipio o distrito donde es ejercida la actividad comercial. Por este motivo, esta investigación analiza la evasión de dicho impuesto en la economía del municipio de Soledad (Atlántico). La metodología utilizada fue de carácter mixto, con un diseño explicativo secuencial en el que se realizó una encuesta con preguntas dicotómicas dirigidas a funcionarios de la Secretaria de Hacienda del municipio. Los resultados del levantamiento de información demostraron que existe una relación entre la evasión del Impuesto de Industria y Comercio y el desarrollo económico del municipio. Por esta razón, se recomienda la implementación de programas y actividades dirigidas a crear una cultura tributaria desde temprana edad para que el contribuyente reconozca sus derechos y deberes en la tributación territorial.
Tax evasion is a reality that affects not only the country's public finances, but also the functioning of the equitable distribution of resources. The most important contributors to the national budget are companies. Among its tax obligations is the timely payment of the Industry and Commerce Tax to the municipality or district where the commercial activity is carried out. For this reason, this research analyzes the evasion of said tax in the economy of the municipality of Soledad (Atlántico). The methodology used was of a mixed nature, with a sequential explanatory design in which a survey was carried out with dichotomous questions addressed to officials of the Municipal Treasury Secretary. The results of the information gathering demonstrated that there is a relationship between the evasion of the Industry and Commerce Tax and the economic development of the municipality. For this reason, the implementation of programs and activities aimed at creating a tax culture from an early age is recommended so that the taxpayer recognizes their rights and duties in territorial taxation.
Tax evasion is a reality that affects not only the country's public finances, but also the functioning of the equitable distribution of resources. The most important contributors to the national budget are companies. Among its tax obligations is the timely payment of the Industry and Commerce Tax to the municipality or district where the commercial activity is carried out. For this reason, this research analyzes the evasion of said tax in the economy of the municipality of Soledad (Atlántico). The methodology used was of a mixed nature, with a sequential explanatory design in which a survey was carried out with dichotomous questions addressed to officials of the Municipal Treasury Secretary. The results of the information gathering demonstrated that there is a relationship between the evasion of the Industry and Commerce Tax and the economic development of the municipality. For this reason, the implementation of programs and activities aimed at creating a tax culture from an early age is recommended so that the taxpayer recognizes their rights and duties in territorial taxation.
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Palabras clave
Evasión de impuestos, Impuesto de industria y comercio, Cultura tributaria, Desarrollo económico, Distribución de recursos, Equidad, Tax Evasion, Industry and Commerce Tax, Tax Culture, Economic Development, Resource Distribution, Equity
