Efectos macroeconomicos de la evasión fiscal en las empresas en el Municipio de Codazzi, Cesar.

Abstract

The issue of taxes is problematic in the macroeconomic effects generated by tax evasion in the SAS of Codazzi, Cesar, partly because the tax legislation is riddled with legal loopholes, and partly because it has been ineffective in dealing with the problem of evasion. . . Understanding the importance of SAS within the national economy, the following research question was formulated: What are the elements and characteristics of tax evasion in Simplified Joint Stock Companies (SAS)? The methodology involves a socio-legal investigation with a qualitative approach; This is descriptive research focusing on the Colombian SAS and their tax behaviors in the period from 2010 to 2020. Data was collected through a bibliographic review; All data were subjected to thematic analysis in order to extract relevant qualitative information. Ultimately, it is evident that tax evasion is a phenomenon with economic, social, political, legal and cultural dimensions. Any solution to this problem requires multidimensional measures or policies.