Efecto y dimensiones en la evasión fiscal en Colombia en el periodo 2018 – 2022
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Fecha
2025
Autores
Arrieta Madariaga, Etelvina
Carrillo Villa, Marlon
Herrera Meza, Jesús
Poveda Barceló, Estefannys
Videz Trujillo, Glendys
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente estudio aborda de manera integral la problemática de la evasión fiscal en Colombia entre los años 2018 y 2022, un fenómeno estructural que representa uno de los principales desafíos para la sostenibilidad financiera del Estado y la equidad del sistema tributario. La evasión fiscal, entendida como la omisión deliberada en el cumplimiento de las obligaciones tributarias, ha generado pérdidas fiscales significativas que limitan la capacidad del gobierno para financiar políticas públicas esenciales, tales como la educación, la salud, la infraestructura y la protección social. La investigación parte de la identificación de las causas estructurales, sociales e institucionales que favorecen la evasión, destacando factores como la informalidad económica, la percepción negativa hacia los impuestos, la debilidad en los mecanismos de fiscalización, la corrupción en distintas esferas del poder y la complejidad normativa del sistema tributario colombiano. Así mismo, se analizan las consecuencias directas e indirectas de la evasión sobre la economía nacional, el aumento de la desigualdad social, la deslegitimación del Estado y la desconfianza ciudadana frente a las instituciones públicas.
This study comprehensively addresses the issue of tax evasion in Colombia between the years 2018 and 2022, a structural phenomenon that represents one of the main challenges to the financial sustainability of the State and the equity of the tax system. Tax evasion, understood as the deliberate omission in complying with tax obligations, has generated significant fiscal losses that limit the government's ability to finance essential public policies, such as education, health, infrastructure, and social protection. The research begins with the identification of the structural, social, and institutional causes that encourage evasion, highlighting factors such as economic informality, negative perceptions toward taxes, weaknesses in oversight mechanisms, corruption at various levels of power, and the complex regulatory nature of the Colombian tax system. Likewise, it analyzes the direct and indirect consequences of evasion on the national economy, the increase in social inequality, the delegitimization of the State, and the public's distrust of public institutions.
This study comprehensively addresses the issue of tax evasion in Colombia between the years 2018 and 2022, a structural phenomenon that represents one of the main challenges to the financial sustainability of the State and the equity of the tax system. Tax evasion, understood as the deliberate omission in complying with tax obligations, has generated significant fiscal losses that limit the government's ability to finance essential public policies, such as education, health, infrastructure, and social protection. The research begins with the identification of the structural, social, and institutional causes that encourage evasion, highlighting factors such as economic informality, negative perceptions toward taxes, weaknesses in oversight mechanisms, corruption at various levels of power, and the complex regulatory nature of the Colombian tax system. Likewise, it analyzes the direct and indirect consequences of evasion on the national economy, the increase in social inequality, the delegitimization of the State, and the public's distrust of public institutions.
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Palabras clave
Evasión fiscal, Empresas, Economía, Recaudo tributario, Cultura tributaria, Informalidad, DIAN, Desigualdad, Obligaciones tributarias
