Análisis del nivel de evasión de impuesto de industria y comercio de Microempresas: Santiago de Cali

Abstract

The present research aims to answer and analyze ¿why the taxpayer (microenterprises) forced to declare the tax of industry, commerce in the Municipality Santiago de Cali evades the obligation to file, and pay said tax? It´s desired to analyze what factors influence this type of taxpayers not to present such declaration as the economic situation of the country, little payment for the payment made, and little presence of the tax authority, among others. With a statistic of this data it´s intended to create a mechanism of control or audit, which is in charge of the group of control and tax control that reduces the level of evasion of the tax of industry and commerce and that maximizes in a significant way the collection of said tax.