Publicación: Efectos en la aplicación del IVA en los productos de primera necesidad de la canasta familiar en estratos 1 y 2 de la ciudad de montería, estudio socioeconómico 2019-2020
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The value added tax is a tax levied on consumption, it is obtained from the final price of the product and is charged on some goods and services, imports and games of chance. Among its main characteristics, VAT is an indirect and regressive tax, that is, it taxes goods and services without taking into account the taxpayer's situation; Consequently, the notable increase in the value added tax The document initially shows the Statement of the problem that delimits the reason for the investigation and its approach, to later integrate the theoretical, empirical and contextual arguments, where all the information that is established is established. supports this research, through the theoretical framework; followed by the methodological framework that evidences the investigative strategies to delve into the stated problem. Finally, the findings and development are shown, where the results of the information generated are integrated; From the analysis of these results, the conclusions and recommendations.