El papel de la DIAN frente al contrabando en Colombia

Abstract

The objective of this article is to show the reader the role of the DIAN (National Tax and Customs Directorate) in the face of the phenomenon of smuggling in Colombia, how it develops and what consequences it generates, in addition to identifying the measures taken by this entity and the national government to prevent and combat it.

It is evident the damage that smuggling generates, through an increase in bad business practices, destruction of jobs, loss of tax collection, damage to the Colombian economy, in addition to leading to other crimes such as corruption, money laundering and drug trafficking. This is one of the scourges handled by the Tax and Customs Administration, through different functions stipulated in laws and decrees, seeking to stop and counteract the effects of this crime.