Publicación:

Análisis de régimen simple de tributación en Colombia

Resumen

The simple taxation regime (RST) is a tax alternative that can cover any trader belonging to the labor and business sector who develops their commercial activities illegally. It will help not only taxpayers who are governed by the ordinary tax regime, it will also instruct all those micro-enterprises, enterprises, "small" businesses and in general the entire retail sector to take their first steps towards formality, for this reason, this essay Its objective is an analysis of the RST in Colombia and factors to consider to achieve the reduction of the informal and business labor sector in the country, based mainly on the regulations that regulate it, such as art 903 of the tax statute. Some problems addressed are related to informality by merchants and small businesses that operate illegally due to ignorance or lack of information, on the other hand, there is the exclusion of legal entities with a SAS name from the RST due to their high number of shareholders. The analysis is focused under a qualitative paradigm of documentary type where a search of academic documents was carried out, collecting information to achieve the stated objective. It is concluded that the way to reduce informality in the country is by expanding information about said regime and implementing it to keep up with tax obligations and improve tax collection.