Territorialidad del ICA y su Normatividad en Colombia
Loading...
Date
2025-07-24
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La presente investigación, titulada Territorialidad del ICA y su Normatividad en Colombia examina la problemática de la evasión fiscal del Impuesto de Industria y Comercio y su impacto directo en las finanzas municipales y, en consecuencia, en la economía nacional, enfocándose en la normatividad vigente de este impuesto en diferentes municipios del territorio nacional para así poder comprender las dificultades que poseen los contribuyentes en su presentación y pago, lo que se traduce en una disminución en los ingresos de los municipios, para lograr esto, se desarrolló esta investigación cualitativa de tipo documental con un alcance descriptivo y una triangulación tipo técnica mediante la aplicación de una encuesta a 3 empresas jurídicas en diferentes municipios para conseguir datos, permitiéndonos obtener un panorama muy claro sobre las principales dificultades que presentan los contribuyentes para poder efectuar el cumplimiento de esta obligación entre las cuales se encuentran que la normatividad que rige este impuesto difiere de municipio a municipio, la falta de un direccionamiento claro por parte de la institución y el personal encargado de su regulación y divulgación así como también las inexistentes capacitaciones y dificultades para el acceso a la información a los contribuyentes.
This research, entitled Territoriality of the ICA and its Regulations in Colombia, examines the problem of tax evasion of the Industry and Commerce Tax and its direct impact on municipal finances and, consequently, on the national economy, focusing on the current regulations of this tax in different municipalities of the national territory in order to understand the difficulties that taxpayers have in their presentation and payment, which translates into a decrease in the income of the municipalities, to achieve this, this qualitative documentary research was developed with a descriptive scope and a technical triangulation type through the application of a survey to 3 legal companies in different municipalities to obtain data, allowing us to obtain a very clear picture of the main difficulties that taxpayers have in order to comply with this obligation, among which are that the regulations governing this tax differ from municipality to municipality, the lack of clear direction from the institution and the personnel in charge of its regulation and dissemination, as well as the non-existent training and difficulties in accessing information to taxpayers.
This research, entitled Territoriality of the ICA and its Regulations in Colombia, examines the problem of tax evasion of the Industry and Commerce Tax and its direct impact on municipal finances and, consequently, on the national economy, focusing on the current regulations of this tax in different municipalities of the national territory in order to understand the difficulties that taxpayers have in their presentation and payment, which translates into a decrease in the income of the municipalities, to achieve this, this qualitative documentary research was developed with a descriptive scope and a technical triangulation type through the application of a survey to 3 legal companies in different municipalities to obtain data, allowing us to obtain a very clear picture of the main difficulties that taxpayers have in order to comply with this obligation, among which are that the regulations governing this tax differ from municipality to municipality, the lack of clear direction from the institution and the personnel in charge of its regulation and dissemination, as well as the non-existent training and difficulties in accessing information to taxpayers.
Description
Keywords
Evasión tributaria, finanzas municipales, educación fiscal, cultura tributaria, cumplimiento fiscal., Tax evasion, municipal finances, tax education