Factores que determinan la formalización tributaria de los pequeños productores en el marco de la ley de compras públicas locales en Colombia
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Date
2023-12
Authors
Galeano Salamanca, Jenny Alejandra
Benitez Capera, Xiomara Andrea
Advisors
Prada Segura, Jasleidy Astrid
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Esta investigación tiene como objetivo determinar cuáles son los factores que no permiten la formalización tributaria de los pequeños productores en el cumplimiento de la ley de compras públicas, dentro del marco de la Ley 2046 del año 2020, para lograr este objetivo, se acude a una investigación aplicada en función de sus objetivos, y mixta en función de sus fuentes de información, se trabaja desde un alcance descriptivo explicativo, el cual describe problemas, situaciones, y acontecimientos, se acudió a un enfoque triangular que demuestra a través de la revisión sistemática de literatura, de la aplicación de una entrevista y análisis de contenido. La población para esta investigación son los agricultores Colombinos, que operan en el ámbito económico con la producción primaria de alimentos y están sujetos a obligaciones tributarias. Incluyendo a los agricultores de los municipios de Pasca, Venecia y Arbeláez Cundinamarca.
Se realizaron entrevistas, por medio de preguntas estructuradas que recopilaron información cuantitativa o cualitativa, obteniendo una investigación detallada y en profundidad sobre las perspectivas, experiencias y opiniones de los participantes. Estos resultados contribuyen a abordar los principales desafíos identificados, como falta de adaptación del sistema tributario, la informalidad tributaria, que afecta al estado y a los agricultores
This research aims to determine what are the factors that do not allow the tax formalization of small producers in compliance with the public procurement law, within the framework of Law 2046 of 2020, to achieve this objective, a applied research based on its objectives, and mixed based on its sources of information, it works from a descriptive explanatory scope, which describes problems, situations, and events, a triangular approach was used that demonstrates through systematic review of literature, the application of an interview and content analysis. The population for this research is Colombian farmers, who operate in the economic sphere with primary food production and are subject to tax obligations. Including farmers from the municipalities of Pasca, Venecia and Arbeláez Cundinamarca. Interviews were conducted through structured questions that collected quantitative or qualitative information, obtaining a detailed and in-depth investigation into the perspectives, experiences and opinions of the participants. These results contribute to addressing the main challenges identified, such as lack of adaptation of the tax system, tax informality, which affects the state and farmers.
This research aims to determine what are the factors that do not allow the tax formalization of small producers in compliance with the public procurement law, within the framework of Law 2046 of 2020, to achieve this objective, a applied research based on its objectives, and mixed based on its sources of information, it works from a descriptive explanatory scope, which describes problems, situations, and events, a triangular approach was used that demonstrates through systematic review of literature, the application of an interview and content analysis. The population for this research is Colombian farmers, who operate in the economic sphere with primary food production and are subject to tax obligations. Including farmers from the municipalities of Pasca, Venecia and Arbeláez Cundinamarca. Interviews were conducted through structured questions that collected quantitative or qualitative information, obtaining a detailed and in-depth investigation into the perspectives, experiences and opinions of the participants. These results contribute to addressing the main challenges identified, such as lack of adaptation of the tax system, tax informality, which affects the state and farmers.
Description
Keywords
Tributaria, Formalización, Productores, Compras, Publicas, Ley, Tax, Formalization, Producers