Análisis de vacíos existentes en las normas fiscales usados para evadir impuestos en Colombia en los años 2014-2015

Abstract

The objective of the investigation was to determine the gaps in the tax regulations that are used by legal entities in Colombia to avoid complying with their tax obligations derived from the benefits of the last tax reforms. As techniques of analysis, quantitative techniques of descriptive statistics and qualitative techniques of statistical inference were used, in order to verify the hypothesis of investigation, which said: The existence of fiscal legal loopholes reduces the payment of tax obligations at the expense of interest public. Then, it was possible to demonstrate that, from the identification of some fiscal gaps, significant differences were obtained between the actual payment of taxes and the calculation of the taxes that should be, but the fiscal void that facilitates the avoidance and / or evasion will be presented Of the fulfillment of tax obligations, in this case of legal persons, thus validating the proposed research hypothesis.