Estrategias para el control y prevención del fraude fiscal por utilización de proveedores ficticios y simulación de operaciones, en la división de gestión de fiscalización de la seccional Cali

Abstract

Through the discovery of several investigations made to taxpayers from different economic sectors in Cali, a pattern that consisted on fictitious suppliers and simulated transactions was found. Based on this, there was made an analysis about the behaviors of companies, the effectiveness of the tax administration tools and the current legislation in order to understand that fraud is committed at every level and even if there were drastic rules, these felonies will continue to appear. Technological developments provide a high degree of certainty in fraud detection. Thus, one may think that no one would dare to commit crimes of this style; nevertheless, it has been found that fraud techniques evolve just as fraud detection techniques do, fraud techniques are technified; inspection entities must be at the forefront and able to battle this calamity. This paper makes allusion towards the consequences of committing tax fraud, emphasizing on the importance of analytic tools required for its early detection. Additionally, it was essential to mention the fact that the legislation included a tax fraud sanction in 2012. Furthermore, in 2016, there was also included the process (or steps to follow) needed in order to rate abusive conducts and apply their respective sanction. Other focuses of the analysis included the types of fraud in organizations, international tax legislations and their impact on economic development. This analysis was made by identifying the common interest of international organizations to battle fraud under the motto: “zero tolerance towards fraud”.

Moreover, the paper emphasizes on the proposal of strategies to detect and prevent fictitious suppliers and simulated transactions fraud, so that tax evasion could be countered. In this context, Colombia could accomplish an effective collect of taxes, materializing the construction of public works and consequently improving the national life standard.

Finally, it was concluded that fraud is epidemic. It prevails in public and private institutions, and also in countries, whether they’re Latin American or European. If any type of fraud is committed, then it’s because the State/Government isn’t efficient enough to prevent it.