Alcance del Régimen Simple de Tributación en los Micro mercados de Bogotá, en la Localidad de Kennedy
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Date
2024-12-26
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Publisher
Corporación Universitaria Minuto de Dios- UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El régimen simple de tributación se presenta como una alternativa para simplificar las obligaciones fiscales de las microempresas en Colombia, fomentando su formalización y sostenibilidad. Este estudio examina el impacto de este régimen en los micro mercados de la localidad de Kennedy, Bogotá, mediante una metodología cuantitativa basada en encuestas y análisis documental. En este análisis se evalúan los beneficios percibidos, las barreras encontradas durante su implementación y las diferencias con el régimen tributario ordinario. Los resultados obtenidos destacan que, aunque varios comerciantes valoran la simplificación de trámites y la reducción de la carga tributaria, persisten obstáculos significativos, como la falta de claridad normativa, la insuficiencia en la capacitación y la resistencia al cambio. Así mismo, se identifica la necesidad de fortalecer la comunicación y brindar un soporte técnico más efectivo para garantizar la efectividad y sostenibilidad del régimen.
The simple tax regime is presented as an alternative to simplify the tax obligations of microenterprises in Colombia, promoting their formalization and sustainability. This study examines the impact of this regime in the micro markets of the locality of Kennedy, in Bogotá, through a quantitative methodology based on surveys and documentary analysis. This analysis evaluates the perceived benefits, the barriers encountered during its implementation and the differences with the ordinary tax regime. The results obtained show that, although several merchants value the simplification of procedures and the reduction of the tax burden, significant obstacles persist, such as the lack of regulatory clarity, insufficient training and resistance to change. Likewise, there is a need to strengthen communication and provide more effective technical support to guarantee the effectiveness and sustainability of the system.
The simple tax regime is presented as an alternative to simplify the tax obligations of microenterprises in Colombia, promoting their formalization and sustainability. This study examines the impact of this regime in the micro markets of the locality of Kennedy, in Bogotá, through a quantitative methodology based on surveys and documentary analysis. This analysis evaluates the perceived benefits, the barriers encountered during its implementation and the differences with the ordinary tax regime. The results obtained show that, although several merchants value the simplification of procedures and the reduction of the tax burden, significant obstacles persist, such as the lack of regulatory clarity, insufficient training and resistance to change. Likewise, there is a need to strengthen communication and provide more effective technical support to guarantee the effectiveness and sustainability of the system.
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Keywords
Microempresas, Beneficios Fiscales, Formalización Empresarial, Economía Informal, Régimen Simple de Tributación, Simple Tax Regime, Microenterprises, Tax Benefits, Business Formalization, Informal Economy