Minimizar elusión para incrementar ingresos fiscales

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...

Full description

Autores:
Cajigas Romero, Margot
Ramírez, Elbar
Granados, Ismael
Tipo de recurso:
Article of journal
Fecha de publicación:
2007
Institución:
Universidad Autónoma de Occidente
Repositorio:
RED: Repositorio Educativo Digital UAO
Idioma:
spa
OAI Identifier:
oai:red.uao.edu.co:10614/193
Acceso en línea:
http://hdl.handle.net/10614/193
Palabra clave:
Impuestos en Colombia
Evasión de impuestos
Tax evasion
Rights
openAccess
License
Derechos Reservados - Universidad Autónoma de Occidente
Description
Summary: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.