Publicación:

Análisis de las generalidades y aplicabilidad del régimen simple de tributación y su simplicidad frente algunos impuestos del régimen ordinario

Resumen

This academic work is about the study and analysis that was carried out on the Unified Tax and the Simple Tax Regime (STR) in Colombia, with the purpose of determining the simplicity of the formal obligations of this regime with respect to the taxes that it integrates and that are part of the ordinary regime, and the benefits and disadvantages that it represents for its taxpayers. Everything exposed in this work was based both on the tax regulations in force and applicable on the date of elaboration, as well as on the documents and official sources that support the points discussed. The analyses and positions established by the author also respect the integrity of these sources. The importance of this study lies both in the synthesis and clarification of issues related to the Simple Tax Regime, and in the construction of knowledge for those who are interested in the new tax regime and its dissemination. The results show that the simplicity of this new regime is circumstantial and depends on the business activity, and concludes that the regulation of the STR was created in function of the simplification of the formal obligations and not the reduction of the substantial ones.