Browsing by Author "Serna Reyes, Angie Lorena"
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Item Factores que inciden en la evasión del impuesto de renta personas naturales, caso modelos webcam(Universidad Santiago de Cali, 2024) Serna Reyes, Angie Lorena; Orozco Camacho, Camilo; Valverde Ordoñez, Camilo; Gongora Lemos, IvonneToday, the tax collection is essential for the economic and social development of a country. Therefore, the understanding and implementation of strategies by DIAN, The issuing of tax rules by central government should be aimed at combating tax evasion. In this regard, natural and legal persons resident in Colombia must comply with the regulatory frameworks governing their activities; such is the case of people with independent services as webcam models, which have a targeted tax regime for natural persons in the collection of income tax payable as a result of the increase in their income over a period The Commission has not yet taken a decision on the matter. Therefore, the purpose of this research is to analyze the tax process applicable to natural persons in income tax in independent webcam modeling activities in Colombia, which do not have a specific tax framework for their activity. This research applied an exploratory and qualitative method, and a type of descriptive and documentary study, analyzing the processes of tax collection on income tax in Colombia, collecting secondary information by searching databases such as Sciencedirect, Scielo, Universidad Santiago de Cali repository, together with data collected from websites such as DIAN, etc. The results showed that people who engage in activities of webcam modeling services fall under the tax regulations for the income statement for natural persons if meet the requirements described in the Tax Statute. In this research it can be concluded that the main focus of tax evasion in Colombia for the case of natural persons who engage in webcam modeling activities, The focus is on the absence of specific legislation regulating this type of income.