Incidencias del Régimen Simple de Tributación en Colombia y los Cambios que se Introdujo con la Ley 2227 del 2022
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Date
2024-12-28
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
El régimen simple de tributación se constituyó mediante la ley 1943 del 2018, este fue creado por la legislación colombiana, como una opción para lograr la facilidad de la ejecución y cumplimiento de las obligaciones fiscales en las micro, pequeñas y medianas empresas, su finalidad ha sido permitir agrupar varios impuestos en una sola declaración, y de esta manera promover la reducción de la invasión tributarias y la carga administrativa, y así mismo fomentar la formalización de los comerciantes y negocios para mejorar su competitividad en el mercado, los cambios propuestos por la ley 2227 de 2022, busca el desarrollo del régimen simple de tributación estableciendo cambios que mejore la eficacia del sistema, estableciendo el profesionalismo en los diferentes sectores económicos incrementando la claridad y facilidad de la gestión tributaria de las empresas y así mismo asegura el mecanismo de control para prevenir injusticias.
The simple taxation regime was constituted by Law 1943 of 2018, it was created by Colombian legislation, as an option to achieve the ease of execution and compliance with tax obligations in micro, small and medium-sized enterprises, its purpose has been to allow several taxes to be grouped in a single return, and in this way promote the reduction of tax invasion and administrative burden. And also to promote the formalization of merchants and businesses to improve their competitiveness in the market, the changes proposed by Law 2227 of 2022, seeks the development of the simple taxation regime by establishing changes that improve the effectiveness of the system, establishing professionalism in the different economic sectors increasing the clarity and ease of tax management of companies and also ensures the control mechanism to prevent injustices.
The simple taxation regime was constituted by Law 1943 of 2018, it was created by Colombian legislation, as an option to achieve the ease of execution and compliance with tax obligations in micro, small and medium-sized enterprises, its purpose has been to allow several taxes to be grouped in a single return, and in this way promote the reduction of tax invasion and administrative burden. And also to promote the formalization of merchants and businesses to improve their competitiveness in the market, the changes proposed by Law 2227 of 2022, seeks the development of the simple taxation regime by establishing changes that improve the effectiveness of the system, establishing professionalism in the different economic sectors increasing the clarity and ease of tax management of companies and also ensures the control mechanism to prevent injustices.
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Keywords
Tributación, Régimen, Impuesto, Contribuyente, Taxation, Regime, Tax, Taxpayer