Análisis de la imposición tributaria como principal causa de la evasión del impuesto al valor agregado en Colombia periodo 2000-2019

Abstract

The purpose of the investigation was to determine the main causes of tax evasion, including the problem of tax pressure as a trigger. For the study, data on tax collection for income tax and VAT value added tax between the years 2000 to 2019 was used, as well as a documentary analysis of the main studies that have alluded to the subject. The results show that despite the effort by the Colombian State to increase the tax base, which was reflected in the sustained increase in the period of analysis, the figures are not significant in terms of tax collection as a percentage of GDP when compared with other countries in the region, which can be explained by factors such as: little flexibility in the tax system, high tax burden for natural and legal persons, high levels of informality, legal loopholes in Colombian legislation, and finally the existence of incentives economic not to pay; All these factors motivate taxpayers to commit acts of tax evasion and affect by default the fiscal and financial stability of the tax system.