Behavior of income tax Evasion in Natural and Legal Persons in Colombia Comportamiento de la evasión del impuesto de renta en personas naturales y jurídicas en Colombia.

Abstract

The general objective of this documentary article is to describe the behavior of income tax evasion natural and legal persons in Colombia, through an investigation in the journals of different university repositories, which provide information through the platform of academic google, from which it is expected to obtain 50 bibliographic references from authors that highlight tax evasion that constitutes an economic alarm for the country, to detect those taxpayers who are not complying with the taxes they are required to report to the state, therefore The methodology applied by the national government is to purify the income obtained by each taxpayer, and this resides in the national accounts through the tax gap. As a result, natural persons are the ones who most evade income tax returns, which is why the Colombian state has seen the need to combat and identify those entrepreneurs who do not comply with their formal obligations, and in the same way do not contribute to the territorial economy, if not increasing a hidden economy for fiscal entities. In Colombia, they have chosen to encourage companies and small businesses to comply with formal duties, and in return they receive deductions that in many cases represent tax relief on their income statements that represent being attractive in the economy. The interest of the Colombian state is to prevent private entities and individuals from hiding their income in order not to pay what is fair; Therefore, this study resides in comparing which taxpayers exert a greater proportion in tax evasion if natural or legal persons, thus showing tax avoidance.