Publicación: Diagnóstico de los mecanismos tributarios en pequeños productores de Arroz Paddy del Municipio de El Espinal
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In the last 20 years, Colombia has been deepening its insertion in the world market by signing free trade agreements with different countries; Despite its vulnerability, the agricultural sector has been linked in these trade agreements. Rice is the third most important crop in the country and was included as an import product in the FTA with the United States. Since then, its permanence in the Colombian countryside has been questioned. In this sense, the fact that Colombia has been recognized as one of the seven countries with high vocation to become a food pantry for the world, generates the country the responsibility to exploit the agricultural sector in a sustainable and innovative way to reach to the 9,300 million inhabitants of the world that will exist by 2050. With this action Colombia strengthens the work to achieve international markets for rice, which is currently admissible in Canada, as well as seeking to open other markets such as Peru, Cuba, Mexico, Costa Rica, Puerto Rico, Chile and Ecuador. According to figures from the Ministry of Agriculture and Rural Development, rice production may be in the order of three million tons a year and the chain generates about 500,000 jobs. With bets for the sector such as the development of new varieties, producers will have significant savings in production costs, while contributing to the reduction of greenhouse gases to achieve eco-efficient rice crops (Ministry of Agriculture, 2018 ). That is why, in this exercise, I propose a descriptive qualitative approach methodology that tries to determine the tax mechanisms used by Paddy farmers / rice producers in El Espinal Tolima, for which it has a population of approximately 1,800 users, area served by a 388 km network. With channels and a drainage system made up of various natural courses (ravines), its average height above sea level is 300 meters from the Usocoello Irrigation District. With this work it is expected to have a tax characterization of Paddy Rice producers and with this determine the possibilities of growth and business formalization in order to encourage the growth of the sector and expand export possibilities.