Evasión y elusión fiscal del impuesto sobre la renta en las economías de los países sudamericanos: un análisis desde los paraísos fiscales
It is understood that the different transactions that are generated from non-cooperating jurisdictions and low or none taxation strengthen the evasion and avoidance of the national tax of South American countries, thus contributing negatively in the economies of these countries, therefore, this stud...
- Autores:
-
Herrera Trespalacios, Braudy Haid
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2022
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/9603
- Acceso en línea:
- https://hdl.handle.net/11323/9603
https://repositorio.cuc.edu.co/
- Palabra clave:
- Tax evasion and avoidance
Tax havens
Income tax
Corporate tax havens
Financial secrecy
South american economies
Evasión y elusión fiscal
Paraísos fiscales
Economías de países sudamericanos
Impuesto sobre la renta
Paraísos fiscales corporativo
Secretismo financiero
- Rights
- openAccess
- License
- Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
| Summary: | It is understood that the different transactions that are generated from non-cooperating jurisdictions and low or none taxation strengthen the evasion and avoidance of the national tax of South American countries, thus contributing negatively in the economies of these countries, therefore, this study seeks to analyze the influence of tax evasion and tax avoidance of income tax in the economies of South American countries from tax havens. A documentary review and a content analysis are presented, applying high standards of severity and clarity required by the methodology. The documentary review as a qualitative research technique allowed the collection and selection of information through documents, books, magazines, newspapers, bibliographies, among others, for its subsequent analysis. Likewise, two content analyses were carried out, the first one allowed to analyze indicators and tools published in the Tax Justice Network magazine, and the second one allowed to analyze the current normative regulation of the selected South American countries with respect to tax havens, allowing to respond to the objectives outlined in this research work |
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