Browsing by Author "Romero Tuiran, Victor Manuel"

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    Impacto económico en el flujo de efectivo por la evasión de impuestos de la persona natural declarante de renta faturo
    Romero Tuiran, Victor Manuel; Rojas Gutiérrez, William Deivis
    The evasion of taxes by means of income tax returns, according to (Roberto Steiner & Carolina Soto, 1999), is a phenomenon that has been occurring worldwide, and according to the National Tax and Customs Directorate (DIAN), reports that the evasion of taxes by means of the declarations of income of the natural persons has been increasing in the last 3 years by 5%, it is for this reason that the Colombian state has been carrying out a series of tax reforms to counteract this evasive practice that It has been frightening the country for years, implementing sanctions that may even be criminal.