Caracterización de fraudes reportados por la DIAN: 2013-2018

Zuñiga Ruiz, Ana Karina | 2020

Corruption is one of the main threats of the economies of the whole world and, the perception that there is of this one in Colombia does not improve, thus it was demonstrated in the Index of Corruption Perception that Transparency carries out International. This has led the country to be victims in the last decade of billionaire scandals related to fraud. In this sense, the objective of this degree work is to define what are the main characteristics of the frauds reported by the DIAN in the period between 2013 and 2018; Likewise, to know, identify, characterize and detect the main frauds, cities, amounts and products or services participating in this scourge. For this purpose, a quantitative approach with a descriptive scope was used, which used the publications carried out by the DIAN on its website of official press releases of fraud cases. It was evidenced that contraband is the most widespread fraud and that the main cities where cases have been detected are Bogotá and Barranquilla. It makes a relevant contribution by contributing to a better understanding of the management carried out by the DIAN to combat fraud and corruption in Colombia. Depending on the information contained in a database, it has certain limitations that can be overcome by performing complementary work, with a qualitative approach that seeks to deepen better in the most important cases detected.