Publicación:

Análisis de las sanciones tributarias administradas por la Dirección de Impuestos y Aduanas Nacionales de Colombia

Resumen

In the present study, a systematic analysis of the literature on the tax sanctions imposed by the National Tax and Customs Directorate in Colombia is carried out, focused on defining the taxes and tax sanctions imposed by the Colombian state, in turn, classifying the tax sanctions, describe the causes, consequences that these generate and likewise identify the strategies used to minimize them. The problem is that part of the taxpayers do not have the basic knowledge of tax information and related issues, causing penalties for omission, inaccuracy and others related to the formal obligation to declare. The present study was of a qualitative type with a descriptive-documentary design, taking as a search for information and documents in an academic database of investigations on tax sanctions that are applied to taxpayers. Finally, it will be fulfilled that the taxes are of a national and territorial order, the tax sanctions are classified in, sanctions corresponding to the tax declarations. sanctions related to the information and issuance of invoices, sanctions corresponding to the accounting and closure of the establishment, specific sanctions for each tax. The reasons why taxpayers incur these sanctions are based on the fact that they do not have the basic knowledge of the tax regulations, the lack of tax culture and tax evasion.