El análisis del cumplimiento tributario como factor omitido en las reformas tributarias en Colombia: análisis revisionista de las causas de la evasión – criterio de fundamentación de Análisis Económico del Derecho (AED)
The Analysis of Tax Compliance as an Omitted Factor in Tax Reforms in Colombia: Revisionist Analysis of The Causes of Evasion – Founding Criteria of Economic Analysis of The Law.
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La evasión tributaria es un fenómeno global que no distingue países desarrollados o en vía de desarrollo; de esta forma, entender la complejidad y las relaciones institucionales y humanas en torno al cumplimiento tributario resulta en un aspecto fundamental para entender los determinantes de este. Sobre esta base, la presente investigación, bajo un método revisionista, expondrá los principales estudios económicos, psicológicos y sociológicos sobre el cumplimiento tributario, como medida de aporte a la construcción jurídica en estos asuntos, teniendo en cuenta la historia tributaria del país, enmarcado en una lógica de análisis de fundamentación de Análisis Económico del Derecho. Como resultado, se encuentra que efectivamente variables como la educación, el conocimiento del sistema tributario, la confianza, la concepción de justicia y equidad inciden de forma determinante sobre las decisiones de cumplimiento o evasión tributaria.
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