Evasión de impuestos durante el tiempo de emergencia sanitaria Covid- 19 en Barranquilla
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Fecha
2023
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El desarrollo del presente estudio se llevó a cabo con la finalidad de analizar las causas y efectos que generó la evasión de impuestos al estado colombiano especialmente en la ciudad de Barranquilla durante la emergencia sanitaria Covid-19. Esta investigación tuvo un abordaje de literatura que acerca de la evasión de impuestos en la ciudad de Barranquilla y realizando un análisis general de este tema en el que Pastrán (2021) afirma que el costo de la evasión en Latinoamérica fue de seis puntos uno por ciento del producto interno bruto, en el mismo informe Colombia tiene una evasión uno tres puntos siete por ciento del producto interno bruto, lo que representa el veinte por ciento del recaudo tributario del país. Asimismo, se utilizó una metodología basada en el enfoque cualitativo, a través de revisión documental que permitió la realización de un análisis analítico y crítico de las cifras señaladas por las páginas de la Alcaldía de Barranquilla. Los hallazgos encontrados permitieron evidenciar que dentro de las causas de la invasión tributaria se encuentra la poca conciencia tributaria individual y colectiva que tiene el contribuyente, la falta de educación basada en la ética, desconfianza del manejo de los recursos, poca claridad en la aplicación de la leyes y falta de empatía con el Estado respecto a la inversión social. Pero también se evidencia que durante la pandemia se presentaron dificultades financieras, en donde la pandemia de COVID-19 afectó a muchas empresas y trabajadores, lo que generó dificultades financieras. Se concluye que la emergencia sanitaria de la pandemia (COVID – 19), produjo una gran disminución en el crecimiento económico debido a una evasión fiscal de años atrás y el aumento de esta durante y después de la pandemia, por ende, la ciudad de Barranquilla erosiono sus ingresos tributarios y el Estado Colombiano alcanzo un alto nivel de gasto público y endeudamiento externo.
The development of this study was carried out with the purpose of analyzing the causes and effects generated by tax evasion to the Colombian state, especially in the city of Barranquilla during the Covid-19 health emergency. This research had a literature approach that about tax evasion in the city of Barranquilla and carrying out a general analysis of this topic in which Pastrán (2021) affirms that the cost of evasion in Latin America was six points one percent. of the gross domestic product, in the same report Colombia has an evasion of one three point seven percent of the gross domestic product, which represents twenty percent of the country's tax collection. Likewise, a methodology based on the qualitative approach was used, through documentary review that allowed the realization of an analytical and critical analysis of the figures indicated by the pages of the Mayor's Office of Barranquilla. The findings found made it possible to show that among the causes of the tax invasion is the little individual and collective tax awareness that the taxpayer has, the lack of education based on ethics, mistrust in the management of resources, little clarity in the application of the laws and lack of empathy with the State regarding social investment. But it is also evident that financial difficulties arose during the pandemic, where the COVID-19 pandemic affected many companies and workers, which generated financial difficulties. It is concluded that the health emergency of the pandemic (COVID - 19), produced a great decrease in economic growth due to tax evasion years ago and the increase of this during and after the pandemic, therefore, the city of Barranquilla It eroded their tax revenues and the Colombian State reached a high level of public spending and foreign debt.
The development of this study was carried out with the purpose of analyzing the causes and effects generated by tax evasion to the Colombian state, especially in the city of Barranquilla during the Covid-19 health emergency. This research had a literature approach that about tax evasion in the city of Barranquilla and carrying out a general analysis of this topic in which Pastrán (2021) affirms that the cost of evasion in Latin America was six points one percent. of the gross domestic product, in the same report Colombia has an evasion of one three point seven percent of the gross domestic product, which represents twenty percent of the country's tax collection. Likewise, a methodology based on the qualitative approach was used, through documentary review that allowed the realization of an analytical and critical analysis of the figures indicated by the pages of the Mayor's Office of Barranquilla. The findings found made it possible to show that among the causes of the tax invasion is the little individual and collective tax awareness that the taxpayer has, the lack of education based on ethics, mistrust in the management of resources, little clarity in the application of the laws and lack of empathy with the State regarding social investment. But it is also evident that financial difficulties arose during the pandemic, where the COVID-19 pandemic affected many companies and workers, which generated financial difficulties. It is concluded that the health emergency of the pandemic (COVID - 19), produced a great decrease in economic growth due to tax evasion years ago and the increase of this during and after the pandemic, therefore, the city of Barranquilla It eroded their tax revenues and the Colombian State reached a high level of public spending and foreign debt.
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Palabras clave
Carga tributaria, Evasión de impuestos, Ejecución presupuestal, Tax burden, Tax evasion, Budget execution
