Publicación: Factores que inciden en el incumplimiento del pago del IVA en los comerciantes de Bogotá
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The evasion of the value added tax (IVA), by the merchants of Bogotá, is a problem that affects the resources destined to replace the public expenses of the population, for which the State through the Direction of Taxes and Customs National (DIAN), has implemented strategies that allow effective control and collection of these resources. In order to respond to the behavior of taxpayers and the efficiency of the strategies used by the State, the reports issued by the DIAN were taken as a basis, where they provide an account and allow the main causes of IVA evasion to be identified. In addition to the consultation of different authors who made significant contributions to the research topic. As a result, the strategies implemented by the State for the collection of IVA have been effective, as established by the DIAN for the year 2017 the collection of this tax has increased by 24% compared to 2016. In this investigation, the most relevant issues of this current problem were captured, from the most elementary tax bases, to the development of possible solutions in the matter of tax evasion and tax and fiscal control mechanisms, which help to mitigate to a certain extent these economic junctures of the country.