Publicación:

Las normas tributarias y su incidencia en la competitividad de las empresas

Resumen

This research is the result of a questioning generate between teachers and Public Accounting's tenth semester students, which wants to make known to community a topic that affects the country's economy and especially the small, medium and large businessman, besides the underdevelopment of employment of the same one by the Law's projects of National Budget 2015 and the last tax reform in the country. We assume the formative research's methodology , documentary type, qualitative approach, based on the review of exploratory type in indexed journals and other secondary sources. In this way, an analysis is presented on the tax laws and the competitiveness of Colombian companies, which have an impact on the economy of the country reflected mainly in the "pyme", made up mostly of traders who have come to have that close their establishments by the economic affectation generated by the tax changes.