Prácticas más comunes de los trabajadores independientes en Colombia para evadir el impuesto de renta

Abstract

RESUMEN: Este trabajo tiene como objetivo mostrar las principales practicas evasivas de las personas naturales independientes en el impuesto de renta, pasando por un recorrido normativo con el fin de mostrar los diversos cambios que ha tenido el sistema tributario colombiano, donde cada vez es más difícil evadir por sus avances en documentos electrónicos, que le permiten tener en un menor tiempo información relevante, logrando que la administración tributaria pueda detectar irregularidades. Pese a ello, aun se presenta evasión y maniobras elusivas para burlar a los entes de control. Con ocasión de estos comportamientos, se profundizará en los motivos por los cuales las personas deciden no contribuir mediante el impuesto de renta. ABSTRACT:This work has as purpose to show the main evasive practices independent natural people about the income tax, going through the normative to demostrate the different changes that has been in the colombian tax system where everytime is harder to avoid because of his progress of electronic documents that allow it to had in a minor time relevent information in this way the tax administration is able to detect irregularities. However, there is still evasion and maneuver to outwit the control entities. With this behaviors it will be analyzed the reasons why people decide not to contribute through the income tax.

ABSTRACT: This work has as purpose to show the main evasive practices independent natural people about the income tax, going through the normative to demostrate the different changes that has been in the colombian tax system where everytime is harder to avoid because of his progress of electronic documents that allow it to had in a minor time relevent information in this way the tax administration is able to detect irregularities. However, there is still evasion and maneuver to outwit the control entities. With this behaviors it will be analyzed the reasons why people decide not to contribute through the income tax.