Enfoque multidimensional de la evasión tributaria: erosión de la contabilidad pública y debilitamiento de la confianza ciudadana en Colombia

This study examines the economic, social, and political consequences of tax evasion in Colombia, demonstrating how it hinders public investment, weakens tax equity, and erodes public trust in institutions. The methodology section presents a critical analysis based on recent academic literature and official data, identifying structural, institutional, and sociocultural causes that explain the persistence of this problem, particularly among individuals, where evasion has reached unprecedented financial levels. From the perspective of public accounting, strategies are proposed that combine tax education, regulatory simplification, institutional strengthening, technological implementation, and the development of a tax culture. The conclusion emphasizes that combating tax evasion requires moving beyond punitive approaches to build tax systems perceived as legitimate, equitable, and efficient, where tax compliance becomes an expression of responsible citizenship and commitment to collective development.