Publicación:

Análisis del impuesto del régimen simple de tributación en Colombia

Resumen

It is understood that the payment of taxes in the country is a tax obligation established by law so that the management entities have sufficient resources to meet the needs of the company; however, the Colombian government has been tasked with creating alternatives to combat informality and tax evasion, thus creating the new simple tax regime to reduce the formal and substantial burdens of taxpayers who voluntarily take him in. At the methodological level it is a study with a qualitative and documentary approach. For this reason, this work focuses on the analysis of the new regime and taxpayers are expected to become more aware of the requirements, procedures, tariffs, risks and penalties that must be taken into account in order to be taxed under this new model. With regard to the results obtained it is observed that the treatment of the new regime for each taxpayer is different and in some case will not be favorable so the registration is voluntary.