THE DUTY OF TRIBUTAR, AVOIDANCE, EVASION, COSTS AND SOCIAL RESPONSIBILITY
DOI:
https://doi.org/10.21501/2500-669X.2157Keywords:
social responsibility, taxation, evasion, avoidance, cost value.Abstract
The terms evasion avoidance from the doctrine problems have arisen regarding the scope of its meaning, as a sector of the doctrine are synonymous, to another sector they are not, as both evasion and avoidance pursue the same aim to reduce or eliminate the tribute. The problem extends to the jurisprudence of the Constitutional Court, as referring to the avoidance, the Court does also in terms of evasion. The situation is delicate in practice, since the concept of tax planning is based on the postulate: minimize tax by applying the rules that bring tax benefits within the meaning of the law or spirit of the law or purpose of the legislator, obeying activities developed with under the concept of legitimate interest. The costs are part of the concepts that are used to make tax planning, as the application of tax benefits associated costs can reduce the tax charge. The intended purpose of this paper is an introduction to the study of this subject, because this affects the tax benefits associated with costs, presenting the position of the Constitutional Court, the State Council and the legal division of the DIAN, about the terms avoidance and evasion.
Downloads
References
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta. Radicación Núm. 1960 (C.P. Jaime Abella Zarate; 19 de agosto de 1988).
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta (C.P. Jaime Abella Zárate; 2 marzo de 1990).
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta, Expediente Núm. 7159 (C. P. Delio Gómez Leyva; 13 diciembre de 1995).
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta. Expediente: 11001- 03 - 2 7- 000 - 1998 - 0126 - 00 - 9262 (C.P. Julio Enrique Correa Restrepo; 24 de marzo de 2000).
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta. Sentencia de 2002. Radicado 12836 (C. P. Juan Ángel Palacio Hincapié; 2 de octubre de 2002).
Consejo de Estado. Sala de lo Contencioso Administrativo. Sección Cuarta. Radicación Núm. 25000-23-27-000-2005 01895-02 Núm. Interno: 17108. (C. P. Hugo Fernando Bastidas Bárcenas; 13 de noviembre de 2014).
Corte Constitucional de Colombia. Sentencia C-015 de 1993 (M.P. Eduardo Cifuentes Muñoz; 21 de enero de 1993).
Corte Constitucional de Colombia. Sentencia C-540 de 1996. (M.P. Eduardo Cifuentes Muñoz; 16 de octubre de 1996).
Corte Constitucional de Colombia. Sentencia C-806 de 2001 (M.S. Clara Inés Vargas Hernández; 1 de agosto de 2001).
Corte Constitucional de Colombia. Sentencia SU-1122 de 2001 (M.P. Eduardo Montealegre Lynett; 25 de octubre de 2001).
Dirección de Impuestos y Aduanas Nacionales, DIAN (2005). Procedimiento Tributario Concepto Núm. 051977 del 2 de agosto de 2005. Recuperado de http://www.cijuf.org.co/codian05/agosto/c51977.html
Real Academia Española. (2014). Diccionario de la Lengua Española. Recuperado de http://lema.rae.es.
Downloads
Published
How to Cite
Issue
Section
License
PUBLICATIONS POLICY
• The author must send completed the declaration of transfer of economic rights and declaration of conflicts of interest, which will be provided by the management of the magazine. This document indicates the originality of the article, which is not published in another medium and that is not simultaneously postulated in another journal.
• The author will transfer all rights to the article to the journal Science Of Human Action.
• Once the evaluation of the article has begun, the authors agree not to withdraw it until the end of the process.
• The Science Of Human Action journal will submit the articles received for initial evaluation by the Editorial Committee, in case the Committee finds the material pertinent, it will be evaluated by two anonymous referees who will determine if it is publishable. If one referee approves and the other rejects it, a third party will be appointed.
• The address of Science Of Human Action will answer within a maximum of three (3) days about the receipt of the contribution received from the author.
• Printed items will not be received. All the proponents will have to send their writings through the e-mail of the magazine.
• Partial versions of the text will not be received, that is, those that are not structurally adjusted to the type of article.
• Once the article is sent, it is understood that the author authorizes the publication of these data.
• The reception of articles does not imply an obligation to publish them. The authors are directly responsible for the ideas, judgments and opinions expressed in the articles; in such a way that the content does not compromise the thinking of the Editorial Committee or the Institution.
• Once the article is submitted, it is understood that the author authorizes the publication of the data corresponding to the author's note.
• This is an open access journal that does not charge authors for either the editorial process or the publication. All costs of editorial production are assumed by the Luis Amigó Catholic University.
ETHICS OF PUBLICATION
• The Editorial Committee, by virtue of transparency in the processes, will ensure the academic quality of the journal.
• Causes of rejection are considered: plagiarism, adulteration, invention or falsification of content and author data, which are not original and unpublished.
• In no case, the journal's management will require the author to cite it or publish articles with conflicts of interest.
• If once the article is published: 1) the author discovers substantive errors that threaten the quality or scientificity, may request its removal or correction. 2) If a third party detects the error, it is the obligation of the author to retract immediately and proceed to the public removal or correction.
