Incidencia de la cultura tributaria en la evasión de impuestos en Colombia
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Fecha
2023
Autores
Adárraga Zapata, Silvia
Romero Sánchez, Ehidis
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La actual situación económica del país, donde observamos brechas sociales tan fuertes, invita a reflexionar sobre el papel del ciudadano frente a las obligaciones fiscales. Es este papel donde empieza a cobrar importancia la cultura tributaria y la forma como su correcta aplicación puede incidir en conductas de evasión de impuestos. Durante el proceso de esta investigación se realizó una revisión documental, que permitiera evaluar y debatir sobre el manejo que se da en el país a la temática planteada. Con respecto a la cultura tributaria se puede concluir que de su aplicación dependen el correcto desarrollo de muchas actividades, además, que la falta de la misma, termina por favorecer conductas ilícitas que defraudan la economía del estado. En lo correspondiente a la evasión, son muchas las causas o razones que surgen, pero todo resulta ir más a temas profundos como por ejemplo la corrupción. Las estrategias que emplea la administración actualmente pueden ser consideradas como efectivas y eficientes en cuanto al suministro de información, pero deben ser evaluadas de acuerdo a la cantidad de usuarios a las que están llegando y si realmente llegan a las personas con mayor necesidad de información, pues a pesar de que ya llevan varios años funcionando, no ha sido posible que los delitos contra el estado dejen de ocurrir con tanta frecuencia
The current economic situation of the country, where we observe such strong social gaps, invites us to reflect on the role of the citizen in relation to tax obligations. It is in this role where tax culture and the way in which its correct application can have an impact on tax evasion behaviors begins to gain importance.During the process of this research, a documentary review was carried out, which allowed evaluating and debating on the management given in the country to the proposed topic.With respect to tax culture, it can be concluded that the correct development of many activities depends on its application, in addition, the lack of it, ends up favoring illicit conducts that defraud the economy of the state.With regard to tax evasion, there are many causes or reasons that arise, but everything turns out to go deeper into issues such as corruption.The strategies currently employed by the administration can be considered as effective and efficient in terms of the provision of information, but they must be evaluated according to the number of users they are reaching and if they really reach the people with the greatest need for information, because although they have been in operation for several years, it has not been possible for crimes against the state to stop occurring so frequently.
The current economic situation of the country, where we observe such strong social gaps, invites us to reflect on the role of the citizen in relation to tax obligations. It is in this role where tax culture and the way in which its correct application can have an impact on tax evasion behaviors begins to gain importance.During the process of this research, a documentary review was carried out, which allowed evaluating and debating on the management given in the country to the proposed topic.With respect to tax culture, it can be concluded that the correct development of many activities depends on its application, in addition, the lack of it, ends up favoring illicit conducts that defraud the economy of the state.With regard to tax evasion, there are many causes or reasons that arise, but everything turns out to go deeper into issues such as corruption.The strategies currently employed by the administration can be considered as effective and efficient in terms of the provision of information, but they must be evaluated according to the number of users they are reaching and if they really reach the people with the greatest need for information, because although they have been in operation for several years, it has not been possible for crimes against the state to stop occurring so frequently.
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Palabras clave
Cultura, Tributos, Evasión, Contribuyente, Culture, Taxation, Evasion, Taxpayer
