Browsing by Author "Rodriguez Gonzalez, Juan Pablo"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Análisis de los mecanismos antievasión en Colombia
    Torres Torres, Zoila Fernanda; Rodriguez Gonzalez, Juan Pablo; Sánchez Camargo, Amanda Lucia; Rojas Gutiérrez, William Deivis
    One of the main problems of the Colombian economy is that it lacks efficient polities for the collection of its taxes, which causes a worrying fiscal deficit, it has been determined that the Colombian tax collection is one of the lowest in Latin America (Justo, M, 2016). This directly affects the state budget which is under the obligation to carry out financial cuts of the different priority sectors such as health, education, road infrastructure and agriculture. As a measure of shock, the government has tried to increase its tax collection by implementing more than 12 tax reforms in the last 20 years, which have generated some impacts such as the slowdown in the Colombian economy, discouraging foreign investment due to the high tax burden, besides the growth of tax evasion.