Efectos de la elusión tributaria del crédito externo de los bancos privados periodo 2014 - 2018

Abstract

This work analyzes all tax reforms from 2014 to 2018 that have pursued the elimination of tax avoidance practices to improve tax collection, this means that this analysis aims to conclude whether the external indebtedness of private banks has been used as a tax avoidance mechanism in the period subjected to analysis. This research has been supported by bibliography and surveys of key employees of 24 active financial entities, through which the tax planning strategies applied by them are shown and in contrast to the opinion of the bank, the vision of those responsible was obtained of the legal and audit department of the Internal Revenue Service As a result of this research, it is evident that the tax collection in terms of income tax has increased each year subjected to an analysis, which is attributed to the new 5 tax reforms that implemented anti-circumvention and tax evasion mechanisms, especially in terms of income tax to avoid the use of tax shields for the recognition of foreign credit interests with little or non economic essence. This study concludes that the reforms improved the tax culture of financial institutions, which were forced to leave aggressive tax planning strategies, based on taking advantage of existing legal gaps and formalizing the declaration and payment of their taxes