Estrategia para la reducción de la evasión fiscal en la dirección grandes contribuyentes Tegucigalpa del SAR
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Date
2024-01-01
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Abstract
El propósito de este estudio fue abordar la problemática de la evasión fiscal, por lo que el
objetivo planteado fue el de proponer estrategias para la Dirección Grandes Contribuyentes
Tegucigalpa del SAR, que contribuyan a una mejora en el cumplimiento de las obligaciones
tributarias a través de la asistencia técnica especializada para reducir la evasión fiscal en la
recaudación tributaria. Se aplicó una metodología de tipo cualitativo aplicando una entrevista a
directivos de la Dirección Grandes Contribuyentes Tegucigalpa y a expertos externos. Como
resultados se obtuvo que es necesario y oportuno ejecutar fiscalizaciones para comprobar la
veracidad de la información que declaran los contribuyentes y además fortalecer las buenas
prácticas fiscales, con la finalidad de asegurar la recaudación y reducir los niveles de evasión fiscal.
Por todo lo anterior, se ha concluido que existe la necesidad de una propuesta donde se brinden
estrategias para reducir la evasión fiscal de la Dirección Grandes Contribuyentes Tegucigalpa.
The purpose of this study was to address the problem of tax evasion. Therefore, the objective set was to propose strategies for the Tegucigalpa Large Taxpayers Directorate of the SAR, which contribute to an improvement in compliance with tax obligations through specialized technical assistance to reduce tax evasion in tax collection. A qualitative methodology was applied, applying an interview to managers of the Tegucigalpa Large Taxpayers Directorate and external experts. The results showed that it is necessary and timely to carry out audits to verify the veracity of the information declared by taxpayers and also to strengthen good tax practices, with the aim of ensuring collection and reducing levels of tax evasion. For all of the above, it has been concluded that there is a need for a proposal that provides strategies to reduce tax evasion by the Tegucigalpa Large Taxpayers Directorate.
The purpose of this study was to address the problem of tax evasion. Therefore, the objective set was to propose strategies for the Tegucigalpa Large Taxpayers Directorate of the SAR, which contribute to an improvement in compliance with tax obligations through specialized technical assistance to reduce tax evasion in tax collection. A qualitative methodology was applied, applying an interview to managers of the Tegucigalpa Large Taxpayers Directorate and external experts. The results showed that it is necessary and timely to carry out audits to verify the veracity of the information declared by taxpayers and also to strengthen good tax practices, with the aim of ensuring collection and reducing levels of tax evasion. For all of the above, it has been concluded that there is a need for a proposal that provides strategies to reduce tax evasion by the Tegucigalpa Large Taxpayers Directorate.
Keywords
Buenas prácticas fiscales, Evasión fiscal, Fiscalizaciones