Publicación: Análisis sobre la evasión del impuesto nacional al consumo en el sector comercial del departamento de Arauca
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The topic to be addressed in this investigation is about the evasion or avoidance of the national consumption tax specifically in the municipality of Arauca, in order to analyze how much involvement taxpayers have in collecting this tax against DIAN and what behaviors you have in front of it. The main objective of the project is based on measuring, studying and knowing the problems and causes that the payment of this tax is not executed, in turn knowing the strategies that taxpayers implement to avoid a tax duty, since this tax according to It is decreed by law, those natural and legal persons who have more than one commercial establishment, whose income exceeds the stipulated amount or in the event that the economic activities to which they are engaged are a provider, seller and are required to pay. Importer of the goods and services described in it. As a result, discovering if there really is a tax culture in the merchants of the municipality of Arauca against the taxation of this tax, such an important issue and of great interest to society.