Publicación: Análisis del sistema simple de tributación en Colombia y otros países
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The reflection article essentially seeks to analyze some aspects that are considered important in relation to the development of the Simple Taxation System in Colombia and other countries in the region that are part of Latin America, within which the following are mentioned: Argentina, Brazil, Ecuador, Peru, Chile, Uruguay, Honduras and Colombia. The essence of the reflective article is to search the internet for completed research from websites, university repositories, scientific journals, to analyze the results and draw conclusions about how the new mechanism established in Colombia to obtain taxes has been, in terms of of tax collection at the national level and in the countries mentioned above. It is also highlighted which are the taxes that would be unified, as well as the quality of the taxpayers who want to benefit from this new tax system, bearing in mind the different conditions and requirements established in the regulations that regulate the tax system in different countries.