Estudios sectoriales sobre el riesgo de facturación fraudulenta en las exportaciones colombianas de café y aceite de palma

Abstract

In the present study, two methodologies are developed which are applied to the exports of two products, coffee and palm oil, with the purpose of sizing and characterizing fraudulent invoicing, which refers to the intentional manipulation of the quantity, the value and/or type of product involved in an international commercial transaction, carried out by at least one party involved in the exchange. This deliberate manipulation represents opportunities for criminal groups, such as the movement of money across borders resulting from their illegal activities, the financing of terrorism or armed groups, money laundering, and tax evasion on these resources, among others. For each sector (coffee and palm oil) a context will be presented about it, relating the economic sector with its economic relevance, possible relationships of the sector with the financing of the armed conflict and regulations and policies of the sector.