Efectos Financieros de la Implementación del Régimen Simple de Tributación en Pymes: Caso “SERENITY BOX COLOMBIA SAS”
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Date
2024-08
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Corporacion Universitaria Minuto de Dios - UNIMINUTO
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este proyecto de investigación se enfoca en establecer el impacto financiero y tributario en la empresa pyme Serenity Box Colombia SAS, con el régimen ordinario aplicado en el año 2022, comparándolo con la implementación del régimen simple de tributación para el año 2023; para dar respuesta al objetivo propuesto se acude a una investigación de tipo documental con enfoque mixto, y alcance descriptivo, utilizando como instrumento de recolección la entrevista, con una muestra de 3 personas de la empresa que fue objeto de investigación, siendo dos contadores con enfoque tributario al régimen simple y la gerente de la entidad, que equivale al 100% de confiablidad y cero por ciento de error ya que, son profesionales que conocen la operatividad de la organización de forma completa, y al mismo tiempo se realizó un análisis del tipo financiero y tributario sobre los impactos que generó el régimen simple en la empresa, que conduce a obtener como resultados algunos de los siguientes datos; se evidenció un mayor beneficio cuando se traspasaron al régimen simple de tributación en materia impositiva y según la información otorgada por la compañía, tuvieron una reducción del 9% en la tasa de tributación entre los años 2022 y 2023.
This research project focuses on establishing the financial and tax impact on the RST company Serenity Box Colombia SAS, with the ordinary regime applied in 2022, comparing it with the implementation of the simple tax regime in 2023; To respond to the proposed objective, a documentary-type investigation with a mixed approach and descriptive scope is used, using the interview as a collection instrument, with a sample of 3 people from the company that was the object of the investigation, two being accountants with a tax to the simple regime and the manager of the entity, which is equivalent to 100% confidence and zero percent error since they are professionals who know the operation of the organization completely, and at the same time an analysis of the type financial and tax on the impacts generated by the simple regime in the company, which leads to obtaining some of the following data as results; A greater benefit is evident when they were transferred to the simple tax regime in tax matters and according to the information provided by the company, they had a 9% reduction in the tax rate between the years 2022 and 2023.
This research project focuses on establishing the financial and tax impact on the RST company Serenity Box Colombia SAS, with the ordinary regime applied in 2022, comparing it with the implementation of the simple tax regime in 2023; To respond to the proposed objective, a documentary-type investigation with a mixed approach and descriptive scope is used, using the interview as a collection instrument, with a sample of 3 people from the company that was the object of the investigation, two being accountants with a tax to the simple regime and the manager of the entity, which is equivalent to 100% confidence and zero percent error since they are professionals who know the operation of the organization completely, and at the same time an analysis of the type financial and tax on the impacts generated by the simple regime in the company, which leads to obtaining some of the following data as results; A greater benefit is evident when they were transferred to the simple tax regime in tax matters and according to the information provided by the company, they had a 9% reduction in the tax rate between the years 2022 and 2023.
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Keywords
Costos, Gastos, Impuestos, Régimen ordinario de tributación, Régimen simple de tributación., Costs, Expenses, Ordinary Tax Regime