Publicación: Análisis de cultura tributaria en el pago del impuesto de industria y comercio “ICA” de los comerciantes no responsable de IVA barrio Laureles del municipio de Apartadó de 2019
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This monograph as an option for degree work analyzes the cause of the people and companies in charge of the Municipal tax, which are the reasons for not presenting, declaring and paying the industry and commerce tax (ICA), in this way the taxpayers are becoming tax evaders of the Municipality where they work commercially, consequently, the tax culture of Industry and Commerce payments (ICA) will be studied. To carry out this analysis, the work methodology was used as a qualitative approach, following the guidelines of the hermeneutical method, using the surveys carried out in the Barrio Laureles sector of the Municipality of Apartadó as a measure of analysis. In addition, bibliographic tracing will be used, provided by the Chamber of Commerce of Urabá and Financial Information of the Municipality of Apartadó of the year 2019. In the population studied, which is the Barrio Laureles, the companies are constituted by legal and natural persons, where they carry out their commercial activities and provision of services, which will be taxed by the industry and commerce tax for carrying out commercial activities in the Municipality of Apartadó. With all the information that was acquired, it is possible to analyze that the main cause of the tax culture in the Laureles neighborhood has been determined that evasion is derived by the social context where the commercial activity takes place, in Urabá it is more than a custom to evade taxes, even more so when a large part of the negotiations and commercialization of the purchase and sale of products is carried out in cash, thus facilitating tax evasion. According to a publication by Publicaciones Semana S.A. (2021). 3 out of 4 companies nationwide do not even have the Single Tax Registry (RUT). It is possible to highlight the results obtained, if the people in charge of collecting municipal taxes carry out a much more rigorous control against the people and companies in charge of the industry and commerce tax (ICA) (Municipal Agreement 005 of June 18, 2019), perform better management having much more precise and detailed information, obtaining a much more efficient follow-up in the declaration and payment of the tax, thus the level of informality and tax evasion would decrease each year. Of course, in addition to the improvement of the process in the municipal administration, the taxpayer must also have a better knowledge of the regulations established by the municipality, thus having the knowledge that evasion, non-presentation and non-performance of the Payment of industry and commerce tax (ICA), may generate late interest and penalties. Of course, it not only affects the municipality, but it can also affect the National economy, since if it is possible to evade municipal taxes in the same way it can be done with other National taxes. Which are; VAT and Withholding at Source, thus being a problem that is possibly difficult to mediate. The only solution is to acquire an awareness of the tax culture on the part of taxpayers who only think about their own interest, and also because of the lack of knowledge and trust of the municipal administrations with the money of the state. (Municipal Agreement 005, 2019)