LA EVASIÓN Y ELUSIÓN TRIBUTARIA EN LAS ADUANAS PERIODO 2011-2014

Abstract

The overall objective of this research is to measure the impact of tax evasion and avoidance in the Customs period 2011-2014. So that it can carry out was an extensive review of the literature starting from the national objectives of the National Plan for Good Living through the theories of international trade and landing on concepts such as balance of payments, trade balance, taxes, import substitution, among others. After data analysis was performed for the period of study in order to establish the causes and consequences of the measures that occurred as a result decreases evasion by controls from the Internal Revenue Service and the National Customs and although imports declined by the safeguards issue and replacing these taxes are representative of the Treasury and have had a high level of collection and efficiency.