Publicación: Impacto del cambio del régimen ordinario al régimen simple de tributación en el sector de los restaurantes: un estudio de caso
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The study presents historical references about the applicability of the mono-tax in different Latin American countries, specifically in Argentina, Brazil, Uruguay and Colombia. In the latter, the transformation of this tax is evident, giving rise to the simple taxation regime. Therefore, the main objective of the research is to analyze the impact of the change from the ordinary regime to the simple taxation regime in the restaurant sector, where the characteristics, benefits, responsibilities, risk matrix and the liquidation of the simple taxation regime were incorporated. On a methodological level it is a study with a qualitative, descriptive and documentary approach. The results show that the process of applicability of the simple taxation regime consolidates a part of the economy, specifically in restaurants, encouraging them to project themselves as large companies, generators of change and employment, and likewise to obtain the benefits that the simple taxation regime offers, it is concluded that the restaurants that opt for the simple regime will enter a line of competitiveness.