Abstract

BRINEZ TORRES, Carlos Yesid  and  GUTIERREZ DUARTE, Carlos Eduardo. Characterisation of tax evasion in gastronomic establishments in Bogota. Rev. logos cienc. tecnol. [online]. 2023, vol.15, n.3, pp.72-85.  Epub Dec 22, 2023. ISSN 2145-594X.  https://doi.org/10.22335/rlct.v15i3.1833.

The identification of tax evasion and avoidance in the case of non-formal businesses is an urgent need in order to achieve the objectives of sustainable development in Colombia. The objective of this study was to monitor the formalisation processes in the sector of gastronomic establishments within an area of the city of Bogota and to calculate the presumed income and possible evasion of the Excise Tax based on a hidden client observational methodology. From 68 informal businesses identified in two neighbourhoods of the Chapinero District in Bogotá, 15 restaurants were randomly selected, and a 5-day inquest was carried out, recording sales, seating, and the existence or non-existence of an invoice. This procedure was repeated at the same restaurants in 2021 and 2022. The results showed an alleged significant evasion of excise tax, to the extent that during the two years of observation no regime changes were made and the existence of sales invoices, including excise tax, was not detected. The contributions of the systematic observation methodology towards the prevention of evasion and avoidance are discussed, as well as possible actions to improve taxation in the gastronomic sector.

Keywords : Evasion; avoidance; taxation; tax culture; informal commerce; gastronomic sector.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )