Análisis del impacto tributario derivado de falencias en el control y seguimiento del recaudo de impuesto ICA en Colombia, en años 2014 – 2015: Estudio de caso

Abstract

This research aims, determining the tax impact arising from shortcomings in control and monitoring in the collection of the tax on industry and Commerce ICA in Colombia, in the years 2014-2015. For its realization is used technical qualitative with inference statistics and technical quantitative with statistics descriptive, to check the hypothesis of research, that prayed: an administration tax of quality supported in the control and monitoring of the raised of taxes as the ICA, improves the level of raised of them taxpayers and consequently in the level of life of the population. As result of the research is could check the hypothesis of research, through flaws found in them processes of control and follow-up, between them failures in the information tax of the taxpayer by ignorance of the applicability of them rates and form of liquidate the tax, which goes in detriment of the raised public.