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Minimizar elusión para incrementar ingresos fiscales

Authors: Cajigas Romero, Margot; Ramírez, Elbar; Granados, Ismael;

Minimizar elusión para incrementar ingresos fiscales

Abstract

Se propone aquí un sistema para calcular la capacidad de generación de riqueza de los contribuyentes, como mecanismo alternativo para minimizar la elusión, gracias a que la Administración de Impuestos se convierte en proactiva, y recogiendo información en las empresas monta una central para monitorear las tendencias de costeo sectorial, al reconocer en las actividades económicas principales del país, y sus empresas claves por tamaños, cuáles son sus costos variables, sus costos fijos, su capacidad instalada, su estructura financiera, su portafolio de productos y sus márgenes de contribución y así sus precios de venta, todo lo cual permite estimar los tributos posibles a obtener.

One proposes here a system to calculate the capacity of generation of wealth of the contributors, as alternative mechanism to minimize the elusión, due to the fact that the Administration of Taxes turns in proactive and gathering information in the companies a head station mounts for monitorear the Trends of Sectorial Costing, on having recognized in the key companies the economic principal activities of the country, which are its variable costs, its fixed costs, its installed capacity, its financial structure, his portfolio of products and its margins of contribution and thus its sale prices, everything which allows to estimate the possible taxes.

Country
Colombia
Related Organizations
Keywords

Impuestos en Colombia, Tax evasion, Evasión de impuestos

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green