TAX EVASION, CORRUPTION AND TAX ADMINISTRATIVE MANAGEMENT

Abstract

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