Factores que inciden en la evasión del impuesto de renta en personas naturales, a través de monedas virtuales en el período 2012-2016

Abstract

This research sought to determine the factors that lead natural persons in Colombia to evade the payment of income tax in the years 2012 to 2016, using the investment in virtual currencies; To achieve this objective, we searched through the network and the method of consultations with entities such as the DIAN and the Bank of the Republic, in addition, everything related to virtual currencies and its legality in the payment of taxes for those who own them or they exchange as a virtual currency. The work was developed during the last year and the learning that throws the investigation is considerable, this thanks to the support of each teacher that took part in the process of formation of the specialization carried out; it can be said that the lack of regulations for virtual currencies helps to avoid income tax, given the lack of information from those who own them, whether for purchase or sale, together with their profits, through the lack of financial transparency and fiscal. Finally, the tax impact derived from the use of virtual currencies in Colombia is not clearly shown in figures, since currently there is no legal framework that responds to this situation, which is why it is necessary to reduce tax evasion, what the research hypothesis affirms.