Análisis de la vulnerabilidad en el control fiscal del régimen tributario especial como foco de la evasión tributaria
This article aims to highlight the main aspects that make non-profit entities in Colombia vulnerable to tax evaders. The analysis is done from the legal scope, supervision, control and tax benefits that are attributed to these. This is a theoretical and reflective work, based on a type of documentar...
- Autores:
-
Ruiz Plaza, Sandra Marcela
- Tipo de recurso:
- Fecha de publicación:
- 2016
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/4416
- Acceso en línea:
- http://hdl.handle.net/10819/4416
- Palabra clave:
- Evasión tributaria
Entidades sin ánimo de lucro
Régimen especial
Tax evasion
Special tax regime
Non-Profit Associations
Tesis - contaduría pública
Artículo de reflexión para grado
Régimen tributario
Control fiscal - Colombia
Evasión de impuestos
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | This article aims to highlight the main aspects that make non-profit entities in Colombia vulnerable to tax evaders. The analysis is done from the legal scope, supervision, control and tax benefits that are attributed to these. This is a theoretical and reflective work, based on a type of documentary and descriptive research. Finally, it is concluded that it is essential that the state designate the function of control and surveillance to a specialized entity, and it is highlighted the importance of the Tax Direction, which needs to exert more control on the activities and destination of their money in order to prevent non-profit entities continue becoming the "ideal business" for tax evaders. |
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