TAX EVASION, CORRUPTION AND TAX ADMINISTRATIVE MANAGEMENT

نویسندگان

چکیده

Tax evasion is an element in the Colombian government that jeopardizes tax collection of National and Customs administrations, for correct execution Nation's public budget, social programs population spending public, however, situation arises because taxpayers somehow have notion Government does not adequately manage resources due to a administration immersed corruption scandals. The must comply with control inspection determine sanctions non-compliance benefits standardization taxes, obtaining positive results on resources, development research was mixed approach while analysis carried out quantitative variables qualitative categories. Regarding aspect, using database gross statistics by section type cross-referenced x-ray data departments, investigation show there negative effect bribes paid supervisory auditors, greater decreases level compliance affects image entity.

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ژورنال

عنوان ژورنال: Russian Law Journal

سال: 2023

ISSN: ['2309-8678', '2312-3605']

DOI: https://doi.org/10.52783/rlj.v11i2.509