Authors:
Rober Antonio Rojo Vidales, Orlando Carmelo Castellanos Polo

Addresses:
1,2Department of Economics, American University Corporation, Centro Historico, Barranquilla, Atlántico, Colombia.  redrober3155@americana.edu.co1, ocastellanos@americana.edu.co2

Abstract:

Since its inception, man has created several methods to guide his behaviour towards what is right. However, each particular situation in search of this end has an opposite party, and multiple aspects prevent it from happening. To align all these actions, it has seen the need to regulate, restrict, and guide its actions, being forced to follow patterns of behaviour governed by laws created from the duty to be and, in turn, rooted in political, cultural and social situations. These norms are subject to the interpretation of those who interact with them. It will be possible to analyze the causes and effects generated by the legal gaps created from the interpretation of the tax regulations of our country, which give rise to manoeuvres aimed at not paying taxes adequately, and the phenomenon of “Elusion” is presented. The level of tax collections in Colombia is low because the state cannot efficiently control the different tax processes created for this purpose, where the collection figures are insignificant to the participation in the economic activities that give rise to each tax, the deficit in the procedures advanced by the state to achieve good collection is evident, aligned with the lack of mechanisms to carry out effective control.

Keywords: Collection and Legal Interpretation; Circumvention and Hermeneutics; Tax Avoidance; Different Legal Loopholes; Paying Taxes Adequately; Level of Tax Collections; Exegetical Methods; Theological Method; Jurisprudential Method.

Received on: 03/05/2023, Revised on: 15/07/2023, Accepted on: 23/09/2023, Published on: 27/12/2023

FMDB Transactions on Sustainable Social Sciences Letters , 2023 Vol. 1 No. 3, Pages: 172-179

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