Tax evasion and State efficiency: reflections on the Colombian case
DOI:
https://doi.org/10.17533/udea.rc.n84a02Keywords:
Evasion, redistribution, tax havens, taxesAbstract
This reflection paper examines the phenomenon of tax evasion, highlighting the increasingly sophisticated strategies employed by individuals seeking to evade taxes and defraud the State. It aims to analyze how these practices undermine the social contract by hindering the State’s ability to adequately provide public goods and services, redistribute income, and stabilize the economy. To achieve this aim, a documentary analysis is conducted on the social contract, tax liability, tax evasion, and tax havens. It is concluded that tax evasion has evolved into a transnational wealth-concentration industry, generating high levels of inequality and poverty. In this connection, it is concerning that tax evasion has evolved into a highly protected, difficult-to-combat activity that undermines the power and efficacy of the legal system. It is, therefore, essential to implement more effective and robust measures to tackle this issue and guarantee a more just and equal taxation system. The characterization of evasive behaviors related to the social contract, along with effective strategies to confront and overcome them, constitutes the contribution of this reflection.
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