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- Title
Evasión del impuesto de renta en Colombia. Sector industrial, comercial y de servicios (2013-2015).
- Authors
García Carrillo, Jorge Fernando; Deaza Chaves, Javier; Alexander Quintanilla, Diego; Tíjaro Rey, Brigitte Eliana
- Abstract
Tax evasion is a recurring problem in developing countries such as Colombia, where efforts to reduce it are focused. This article determines the income tax evasion rate in Colombia for the industrial, commercial, and service sectors between 2013 and 2015, through the legal tax potential method that compares the taxable net income with the estimated potential net income. Mainly there is a downward trend in the tax evasion rate, but also that the industrial sector has the highest rate among the sectors analyzed.
- Subjects
COLOMBIA; CORPORATE profits; TAX evasion; INCOME tax; DEVELOPING countries; SERVICE industries; TAXATION; COMMERCIAL loans
- Publication
Revista En-Contexto, 2022, Vol 10, Issue 16, p99
- ISSN
2346-3279
- Publication type
Article
- DOI
10.53995/23463279.1151