Browsing by Author "Rubio Hurtado, Wilmar"
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Item Instrumentos de la reforma tributaria para enfrentar la evasión fiscal en Colombia(Universidad Santiago de Cali, 2020) Ortega Gomez, Nicolás; Rubio Hurtado, Wilmar; Aristizabal Marín, Brahian Steban; Góngora Vanegas, Boris (Director)The present monographic work carried out a descriptive analysis of the instruments of the Tax Reform to face Tax Evasion in Colombia, which was developed responding to three specific objectives proposed. The first of them made reference to a comparison of the levels of tax evasion of the countries of Latin America with Colombia, where it was possible to determine that their high evasion rates are generated by the high informality that exists in these countries and especially with a high concentration on natural persons. Subsequently, the main aspects that originate tax evasion in Colombia were studied, where it was possible to determine that a large part of them occurs in informal commerce, in addition to a complex tax statute that hinders the understanding of taxpayers, which discourages formalization. Finally, the different mechanisms that the Tax Authority uses to avoid tax evasion were described, where it can be highlighted that in the last tax reforms they have been leaning on technological tools to exercise greater control over taxpayers, among which the following stand out: online filing of tax returns, tracking of financial transactions, electronic invoicing, elimination of circulating cash, creation of formalization programs and surprise Audits.