Impacto de la Reforma Tributaria 2022 en tiendas de belleza en el municipio de Barbosa/Antioquia
Marín Cardona, Lady Johana
Ochoa Muñetón, Mónica Cecilia
Corporación Universitaria Minuto de Dios
Con la investigación realizada se busca identificar las prácticas contables de los comerciantes de las tiendas de belleza del municipio. Se espera que, a partir de esta investigación, se incentive a los comerciantes a formalizar sus negocios, ya que con ello podrán convertirse en generadores de empleo y contribuir al crecimiento económico del país. Estos comerciantes representan una parte significativa de los recursos nacionales a través del pago de impuestos o tributos, lo cual permite recaudar fondos que pueden ser utilizados para mejorar la economía del municipio, del departamento o del país.
Para desarrollar esta actividad, se procedió a realizar encuestas en el entorno de los comerciantes del municipio objeto de la investigación. Se dirigieron inicialmente a 50 comerciantes, de los cuales solo 17 accedieron voluntariamente a responder las preguntas planteadas. Muchos se negaron por temor a que la información recopilada fuera compartida con entes gubernamentales. Esto evidenció un claro desconocimiento por parte de los comerciantes y/o personas naturales en relación con los temas contables, tributarios y fiscales.
Una vez encuestados los 17 comerciantes que aceptaron participar, se identificaron las prácticas contables que aplican, cuáles conocen, cómo las manejan, y si cumplen o no con los impuestos o tributos necesarios para el funcionamiento de su negocio. Se evidenció que pocos cumplen con las normas contables y tributarias requeridas, ya que la informalidad en la que operan resulta más cómoda frente a los cambios derivados de la nueva reforma tributaria planteada por el gobierno actual. Esto representa una desventaja significativa para el sector comercial al intentar formalizar sus negocios.
Esta investigación pretende mostrar el impacto que genera la reforma tributaria en los comerciantes. Se observó claramente lo ineficaz que puede resultar para las finanzas del gobierno el no redactar correctamente una reforma que esté orientada al beneficio de todos.
With the investigation carried out, it is sought to identify the accounting practices of the merchants of the beauty stores of the municipality, hoping with this investigation to encourage merchants to formalize their businesses and consequently generate formal employment, in addition to accelerating the economic growth of the country, In the same way that these merchants make up a large part of the country's resources with the payment of taxes or tributes that they make, money will be collected to help improve the economy of the municipality, department or country. In order to develop this activity, surveys are carried out in the environment of the merchants of the municipality under investigation, for which 17 merchants who voluntarily chose to attend the pollsters were surveyed; Initially, the survey was addressed to 50 merchants, of which only 17 of the 50 agreed to answer the questions raised, since they believed that with this they would be informed before the government entities. With this, the ignorance that merchants and/or natural persons have regarding tax and fiscal accounting issues was clearly evidenced. After interviewing the merchants who accepted the survey, the practices they apply were identified, which ones they know and how they manage them, and they comply with the taxes or tributes necessary for the operation of their business. It was evidenced that few meet the required accounting and tax standards, this is because the informality in which they work is more comfortable compared to the changes proposed in the new tax reform proposed by the current government, which notably disadvantages the commercial sector by try to formalize your business. This research aims to show the impact that the reform generates on merchants, it was identified how ineffective it can be for government collection, not correctly drafting a reform that is for the benefit of all.
With the investigation carried out, it is sought to identify the accounting practices of the merchants of the beauty stores of the municipality, hoping with this investigation to encourage merchants to formalize their businesses and consequently generate formal employment, in addition to accelerating the economic growth of the country, In the same way that these merchants make up a large part of the country's resources with the payment of taxes or tributes that they make, money will be collected to help improve the economy of the municipality, department or country. In order to develop this activity, surveys are carried out in the environment of the merchants of the municipality under investigation, for which 17 merchants who voluntarily chose to attend the pollsters were surveyed; Initially, the survey was addressed to 50 merchants, of which only 17 of the 50 agreed to answer the questions raised, since they believed that with this they would be informed before the government entities. With this, the ignorance that merchants and/or natural persons have regarding tax and fiscal accounting issues was clearly evidenced. After interviewing the merchants who accepted the survey, the practices they apply were identified, which ones they know and how they manage them, and they comply with the taxes or tributes necessary for the operation of their business. It was evidenced that few meet the required accounting and tax standards, this is because the informality in which they work is more comfortable compared to the changes proposed in the new tax reform proposed by the current government, which notably disadvantages the commercial sector by try to formalize your business. This research aims to show the impact that the reform generates on merchants, it was identified how ineffective it can be for government collection, not correctly drafting a reform that is for the benefit of all.
Identificar las prácticas contables financieras y tributarias que realizan los comerciantes del
sector belleza en el municipio de Barbosa, para desarrollar una propuesta de mejoramiento, que
permitan mostrar el beneficio de estos comercios frente a la reforma tributaria.
Tributo, Gobierno, Impuesto
Marín Cardona, L., Ochoa Muñetón, M. C. (2023). Impacto de la Reforma Tributaria 2022 en tiendas de belleza en el Municipio de Barbosa/Antioquia. (Trabajo de grado). Corporación Universitaria Minuto de Dios, Bello - Colombia.