Publicación:

Mecanismos para disminuir la evasión y elusión fiscal

Resumen

The primary objective of this article is to reflect on the tax evasion and avoidance that occurs in Colombia and internationally by taxpayers of the taxes established by the governments of each country. The reflective analysis focuses on describing the mechanisms to reduce the evasion and avoidance of tax obligations in each fiscal year, where each natural or legal person corresponds to pay the State from the moment they begin to carry out some lawful commercial activity and become a taxpayer of such taxes. Analytical reflection is based on the choice of research articles related to mechanisms to reduce tax evasion and avoidance. In this sense, the results of each of these articles are taken to carry out the respective reflexive analysis, in order to know the different arguments against the means used to counter tax evasion and avoidance.