Browsing by Author "Mayorga-Ospina, Michell Natalia"

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    Posibles Evasiones Fiscales En La Industria Del Modelaje Webcam En Colombia
    Mayorga-Ospina, Michell Natalia; Muñoz-Castillo, William Gustavo; Valbuena-Gómez, Leidy Julieth; Chivara-Palacios, Sandra Yaneth
    This report examines the main tax evasion mechanisms identified during our investigation of the webcam modeling industry in Colombia. This sector was found to operate under digital schemes and exhibit a high degree of opacity for tax oversight systems. Analysis of the current regulatory framework reveals regulatory gaps that prevent the DIAN (Colombian Tax and Customs Authority) from tracing income and thus hindering its control. These gaps include the determination of the VAT triggering event for digital services, the recognition of income from foreign platforms, and the required supporting documentation for applying deductions, withholdings, and other formal obligations stipulated in the Tax Code. The report confirms that informality or a taboo surrounding taxation in society, beginning with the financial sector, the use of non-resident technology intermediaries, payments via electronic accounts, and the handling of cryptocurrencies, all contribute to difficulty in tracing taxable events and foster omissions and inaccuracies punishable under Articles 647 and 648 of the Tax Code. Additionally, risks of income evasion via mandate contracts, underreporting of income through mixed operations, and potential links to money laundering schemes due to the absence of controls over the origin of funds are identified.