Mecanismos de control para disminuir la omisión, evasión y elusión del impuesto de industria y comercio en el municipio de Mosquera

Abstract

The territorial entities base your development on the possibility to obtain resources necessary for financing local expenses, in this way the Industry and Commercial tax is important inside the local finances structure, at the same time is a primary resource inside the current revenue, however the new challenges in the principal application as the administration efficacy on tax administration is creating the necessity to stablish more efficiency mechanisms to Contributor control, so enabling to the Administration reduces omission, evasion and avoidance levels. In this way, the present research was demonstrated the necessity to implement some mechanisms to enablethat local tax Administration for allowing the main control on the rotation dynamic of the tax contributors, fundamentally by statistics demonstrated in the sample where 25% Common Regimen Contributors are not register and 60% Common Regimen Contributors do not have an strict control from Administration, it means lost resources in a high grade for local Fisco. This situation is support in this research.