Causas de evasión en el pago de impuesto de industria y comercio y sus complementarios de avisos y tableros por parte de los comerciantes del centro que tengan más de 51 empleados y menos de 200 y activos totales desde 5.001 a 30.000 SMMLV municipio de Montelíbano, Córdoba

Abstract

At present, the fact of not paying taxes is popularly considered an act of cunning rather than a crime. Therefore, evasion in Colombia not only responds to fiscal policies but also to a social and cultural phenomenon. The government has designed strategies to control and reduce evasion, which have presented weaknesses and lead to a reduction in crime but not to its elimination. The problem continues to occur at all levels of our society (economic, political, social and cultural), since it is not only about tax evasion but also about commitments and responsibilities with our country, where particular interest over the general prevails . (Gómez, Madrid and Quinayás, 2017)