¿Cuáles son las causas conscientes o inconscientes que originan la evasión fiscal en las PYME y cuál es el impacto en la percepción de las personas?

Abstract

Control tax evasion is a fact that has been important in recent years, the State Administration of Taxation by (DIAN) has put new tasks and new technological aids in order to minimize the risk that exists in the country for the lack of collection of taxes. However, from the standpoint of Small and Medium Enterprises control it has been a double-edged sword, because as it is to understand its growth and sustainability direct impact on the reduction of tax payments, sometimes this decline becomes in a considerable increase if the sanctioning body rules against the employer. Throughout the time in our country they have presented tax reforms leading to the creation of new taxes, tariffs growth, decrease and increase profits, and increase in population to testify, decreased and increased tax bases, among thousands of concepts involved every decree or new resolution. For SMEs, there may be benefits of entrepreneurship, formalizing employment and increased marketing abroad, however the legislator forgets that thousands of these companies are for it and not just to understand in good shape every new regulation leaves for increasing taxes and there maybe we can understand the entrepreneur or small or medium investors in its fiscal year when tax evasion either intentionally or out of ignorance of the standard is presumed. Also do not warrant or considered just cause for employers and employees in charge of tax clearance exercises conducted involving tax evasion, there is important to establish that provision, impartiality, that much independence in accounting for balancing professional one way or another professional ethics and advise the employer legally pros and cons that can actually arise in the future when values increase or omitted to minimize the tax burden. Finally the pact to present properly perform taxes and part in order to minimize the possible tax evasion, increase training and support and develop benefits for SMEs from. The state that would increase the conviction and awareness by the employer and professional accountant practicing in these businesses.