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Laboratorios de informática para mejorar el proceso de cumplimiento fiscal de Colombia.

Authors :
Giovanni González-Robayo, Fabián
Sebastián González-Sanabria, Juan
Téllez-Hernández, Lucero
Source :
Revista Científica. sep-dic2019, Vol. 36 Issue 3, p307-322. 16p.
Publication Year :
2019

Abstract

The paper proposes the use of a digital forensic laboratory to help solve the problem of tax evasion in Colombia that involves problems in covering the public obligations of the State, and leads people to have problems of consumption and savings that affect the economic dynamics, but beyond the normative implications it is observed that when implementing new technologies in the fiscal process to avoid or detect evasion, more efficient results are obtained. The computer process that helps cover tax evasion can be improved through digital analysis as reflected in the findings of evidence of the use of forensic laboratories. [ABSTRACT FROM AUTHOR]

Details

Language :
Spanish
ISSN :
01242253
Volume :
36
Issue :
3
Database :
Academic Search Index
Journal :
Revista Científica
Publication Type :
Academic Journal
Accession number :
138721117
Full Text :
https://doi.org/10.14483/23448350.14958