Análisis estratégico en la minimización del riesgo de sanciones tributaria por extemporaneidad en Colombia
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Fecha
2023
Autores
Mejía Mora, Angelica Patricia
Solano Sarmiento, Sandra Cecilia
Uribe García, Darío José
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Esta investigación se centró en las obligaciones tributarias son conocidas como el cumplimiento de los deberes y responsabilidades tributarias adquiridas por los contribuyentes de un territorio en específico, para así contribuir con el desarrollo y funcionamiento del estado. Teniendo como objetivo principal analizar mediante revisión documental estrategias para la minimización del riesgo de sanciones tributaria por extemporaneidad en Colombia. Este trabajo se desarrolló con el fin de realizar una monografía de un estudio documental sobre la importancia de no incurrir en sanciones, moras o penalidades, bajo un enfoque cualitativo donde se quiere contextualizar al lector sobre las practicas con mayores riesgos de sanciones, las estrategias para no incurrir en estas sanciones y dar con una estrategia para minimizar el riesgo de sanciones, etc. Los hallazgos evidenciaron que para minimizar el riesgo de sanciones tributarias en Colombia se pueden tener en cuenta las siguientes estrategias una buena planeación tributaria, capacitaciones, sistemas de información, revisión minuciosa de la norma establecidas en el Estatuto Tributario y sus vacíos, auditoria tributaria, y desarrollar y fortalecer la Cultura Tributaria para llegar a tener un mínimo porcentaje de sancionados por la DIAN. Finalmente, se concluye que las sanciones tributarias se definen como la acción del incumplimiento de las normas tributarias que se encuentren plasmadas en las leyes o decretos legislativos que tipifican el estatuto tributario, definiendo que las sanciones son infracción que se dan por parte de los contribuyentes por no acatar los deberes y obligaciones formales ante la administración tributaria.
This investigation focused on tax obligations are known as the fulfillment of tax duties and responsibilities acquired by taxpayers of a specific territory, in order to contribute to the development and operation of the state. Having as main objective to analyze through documentary review strategies for minimizing the risk of tax sanctions for extemporaneity in Colombia. This work was developed in order to carry out a monograph of a documentary study on the importance of not incurring in sanctions, delays or penalties, under a qualitative approach where the reader wants to be contextualized about the practices with the greatest risks of sanctions, the strategies for not incur these sanctions and come up with a strategy to minimize the risk of sanctions, etc. The findings showed that to minimize the risk of tax sanctions in Colombia, the following strategies can be taken into account: good tax planning, training, information systems, thorough review of the norm established in the Tax Statute and its gaps, tax audit, and develop and strengthen the Tax Culture to reach a minimum percentage of sanctions by the DIAN. Finally, it is concluded that the tax sanctions are defined as the action of non-compliance with the tax regulations that are embodied in the laws or legislative decrees that typify the tax statute, defining that the sanctions are infractions that are given by the taxpayers for not abide by the formal duties and obligations before the tax administration.
This investigation focused on tax obligations are known as the fulfillment of tax duties and responsibilities acquired by taxpayers of a specific territory, in order to contribute to the development and operation of the state. Having as main objective to analyze through documentary review strategies for minimizing the risk of tax sanctions for extemporaneity in Colombia. This work was developed in order to carry out a monograph of a documentary study on the importance of not incurring in sanctions, delays or penalties, under a qualitative approach where the reader wants to be contextualized about the practices with the greatest risks of sanctions, the strategies for not incur these sanctions and come up with a strategy to minimize the risk of sanctions, etc. The findings showed that to minimize the risk of tax sanctions in Colombia, the following strategies can be taken into account: good tax planning, training, information systems, thorough review of the norm established in the Tax Statute and its gaps, tax audit, and develop and strengthen the Tax Culture to reach a minimum percentage of sanctions by the DIAN. Finally, it is concluded that the tax sanctions are defined as the action of non-compliance with the tax regulations that are embodied in the laws or legislative decrees that typify the tax statute, defining that the sanctions are infractions that are given by the taxpayers for not abide by the formal duties and obligations before the tax administration.
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Palabras clave
Tributaria, Sanciones, Auditoria, Estatuto, Estrategia, Tax, Sanctions, Audit, Statute, Strategy
