La ineficacia de la penalización tributaria en colombia

Abstract

Tax evasion is not a new phenomenon in the world or in Colombia. In natural persons or in people who are fictional or moral, there is a negative natural reaction to the payment of taxes. It is only to remember that famous phrase attributed to the American inventor Benjamin Franklin: “In this world there are only two sure things: death and paying taxes”. There is a great diversity of pretexts or excuses not to pay taxes, among them the strongest roots, is that of corruption, so rooted in the public administrations of many countries in the world but especially in Latin America, corruption is synonymous with waste of public resources, therefore constitutes the ideal pretext for not paying taxes. The Colombian reality, is given in figures provided by the Dian (Morales, 2016) “The Dian calculates the evasion of VAT by 23 percent, and the International Monetary Fund (IMF) says that it reaches 40 percent. If the collection of VAT in 2015 was 45 billion, and that of the consumption tax of 1.8 billion, an intermediate point between the two estimates of evasion allows us to establish that we do not receive 14 billion (29.9 percent) 46.8 billion pesos) “. The Dian also estimates that the evasion of the income tax is 39 percent and the collection in 2015 was 41.3 billion pesos; then the escape of resources from this tribute would be 16.1 billion pesos. Between the two taxes mentioned, the evaded resources exceed 30 billion pesos. Faced with such a clear picture of lack of tax collection motivated by tax evasion, it is necessary for the State to implement shock measures, this is the reason for the criminalization of tax evasion behavior typified by Law 1819 of 2016, Articles 338 and 339.