Publicación:

Las herramientas fiscales para el fortalecimiento de la lucha contra la evasión de impuestos

Resumen

It is necessary to recognize that Colombia has been considered most complex and changing laws in the legal systems of the continent, practically periodically the legislation is reinventing itself in order to make it more consistent. However, it is pertinent to recognize that with regard to fiscal policy, an attempt has been made to establish fiscal tools and mechanisms that make many taxpayers not evade the treasury or avoid it. It is easy for the state to easily have control over what is transferred to the territorial entities, to know the expenses, approved budgets, the way in which resources are invested through public expenses, but it ends up being a complex task to control the individuals or natural persons or companies or legal persons. However, regarding the subject that concerns us, largest number of laws issued by a congress and signed by a president have been created in Colombia, despite this the congress in its creation, leaves quite considerable gaps or clashes between different laws that give a differentiated treatment of the same violation in the manner in which a legal action is exercised; The tax aspect has not escaped this, therefore this inaccurate formulation in the right to allow legal manipulation to become avoidance, a fact that leads to the non-proper application of taxes.