EFECTOS DE LA EVASIÓN EN EL IMPUESTO A LA RENTA, ORIGINANDO POR EL CONTRABANDO DE MERCADERÍAS EN LA FRONTERA SUR

Abstract

Having an analysis of non-formal commercial activity is valuable for all the implications that this entails; That is, there are no similar studies; Available information is limited; And, the lifting of it requires ingenious strategies. The investigation of smuggling and tax evasion is of significant importance given that this type of activity has a direct impact in both the fiscal and socio-economic spheres, expressed in the reduction of revenue from tax collection, the loss of jobs, Reduction of commercial activity and therefore the tax, which in turn limits the state's ability to meet its obligations to society. While informal activity may be an alternative for a sector of society; However, the consequences are significantly higher, as they directly and indirectly affect a whole society. In this investigation, using the deductive-inductive method, an estimation of the magnitude of contraband and its effects on the tax evasion is made. For this, seizures of merchandise, interviews with those involved and people related to this activity were considered Illegal, in order to define its causes and effects. It is concluded that smuggling is a global phenomenon that has its implications among others, unemployment and low tax culture, which due to the lack of management of the State to control it, stopped collecting millions of dollars in taxes and customs duties. the rent.