Evasión en Colombia : un análisis de su evolución en el periodo 2012-2023 desde la norma nacional y la mirada internacional, apoyados en las recomendaciones de la OCDE

Abstract

RESUMEN:La lucha contra la evasión ha sido constante desde su inicio con el nacimiento mismo de los impuestos. Es así que Colombia históricamente ha hecho cambios en su legislación para tomar medidas y disminuir las cifras. Teniendo en cuenta que los países del primer mundo llevan la delantera en la toma de decisiones frente a este flagelo, Colombia ha contado con su ayuda, por medio de instituciones de carácter internacional, para de esta manera ejecutar las acciones vía modificación de la norma. En virtud de lo anterior, este artículo aborda el significado de la evasión aportado por varios autores; analiza el desarrollo normativo en materia para los últimos 12 años; contempla lo resuelto por el Consejo de Estado en un caso sobre evasión, así como lo publicado por dos medios de comunicación colombianos. Para finalizar, analiza los aportes de la OCDE como institución de carácter internacional que brinda recomendaciones en materia económica y las acciones tomadas por el país. Con lo anterior, se puede entender que la lucha contra la evasión es constante y dinámica, pues la misma cambia con la evolución de la economía y la creatividad de los contribuyentes para crear estrategias evasivas. ABSTRACTThe fight against tax evasion has been constant since its inception with the very birth of taxes. Thus, Colombia has historically made changes in its legislation to take measures and reduce the figures. Taking into account that first world countries are ahead in making decisions against this scourge, Colombia has counted on their help, through international institutions, to execute actions by modifying the law. By virtue of the foregoing, this article addresses the meaning of evasion provided by several authors; analyzes the normative development in this matter for the last 12 years; contemplates the decision of the Council of State in a case on evasion, as well as what has been published by two Colombian media. Finally, it analyzes the contributions of the OECD as an international institution that provides recommendations on economic matters and the actions taken by the country. With the above, it can be understood that the fight against evasion is constant and dynamic, as it changes with the evolution of the economy and the creativity of taxpayers to create evasion strategies

ABSTRACT: The fight against tax evasion has been constant since its inception with the very birth of taxes. Thus, Colombia has historically made changes in its legislation to take measures and reduce the figures. Taking into account that first world countries are ahead in making decisions against this scourge, Colombia has counted on their help, through international institutions, to execute actions by modifying the law. By virtue of the foregoing, this article addresses the meaning of evasion provided by several authors; analyzes the normative development in this matter for the last 12 years; contemplates the decision of the Council of State in a case on evasion, as well as what has been published by two Colombian media. Finally, it analyzes the contributions of the OECD as an international institution that provides recommendations on economic matters and the actions taken by the country. With the above, it can be understood that the fight against evasion is constant and dynamic, as it changes with the evolution of the economy and the creativity of taxpayers to create evasion strategies.