¿Cómo afecta a las empresas y a la administración tributaria las prácticas de evasión de impuestos?

Abstract

Currently the Tax Administration and companies have been involved in tax evasion practices, where taxpayers seek ways to reduce tax burdens by applying strategies that help obtain values according to their needs. These practices generate losses for the State, directly affecting the General State Budget and reducing amounts allocated to different activities such as health, technology, science, education, roads, etc..., giving way to taxpayers exercising an informal profession where they seek to obtain without sharing with the state. On the other hand, the Tax Administration, in its eagerness to collect the greatest amount of income, reforms its statutes and laws, which benefit taxpayers with a fair and transparent economy, according to the economic activity they carry out and thus make the pertinent decisions for the investments of your capital. The development of the research is based on the application of surveys to companies that decided to provide the information, this with a qualitative approach to obtain data from each of them. The results presented in this research help to have a clearer idea of how these practices can harm companies where they will be reflected in fiscal periods, where they can implement control systems and improve their performance in accordance with current legal regulations.