Publicación: Comportamiento del impuesto de industria y comercio en Colombia del 2015 al 2020
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The following research allows the identification of the collection process that the municipality at national level performs with the industry and commerce tax, being an analytical research allowing an adequate selection of information through figures and variables, which were collected throughout the search, the approach presented in this work is mixed, with the information obtained it is possible to analyze through quantitative and qualitative approaches the results obtained giving clarity to the importance of this tax and the procedure to be carried out at the time of making their respective presentation to the entities in charge, It is important to take into account that this tax in the municipalities is the main source of income that they have and the evasion that is presented by the taxpayers affects the development and growth of these, the government has been responsible for establishing different ways to collect the tax through laws and decrees established, in some cases benefits are granted to citizens to encourage the payment and presentation of this tax.