Factores más comunes que inciden en la evasión del recaudo de impuesto de industria y comercio de Colombia

Abstract

The present investigation seeks to identify which are the most common factors that are influencing the collection of the industry and commerce tax, since the pertinent payment of said tax is not made and this leads to evasion. For this, a methodology with a qualitative approach to document analysis and descriptive scope was used. From the information collected, it was found that the main evasion factors derive mainly from the social context where the industry and trade tax is charged, evasive customs and the lack of tax culture. Once the results are known, we can conclude that the industry and commerce tax evasion occurs due to the lack of awareness of the taxpayer and the lack of trust towards the municipal entity in charge of collection.