Análisis comparativo de la dinámica del Impuesto al Valor Agregado (IVA) para personas jurídicas entre Colombia y México
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Date
2023-05
Authors
Rubio Gómez, Laura Carolina
Erazo Bueno, Yeny Consuelo
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Para el Estado de la mayoría de países es muy importante obtener por medio del recaudo de los tributos, siendo uno de los más importantes el Impuesto al Valor Agregado (IVA). Por ello el objetivo de esta investigación es identificar cuáles son las diferencias y similitudes del Impuesto al Valor Agregado (IVA) para personas jurídicas entre Colombia y México. Se utilizó una metodología por medio de un alcance descriptivo, con un enfoque cualitativo y un instrumento de técnica del análisis documental, obteniendo unos resultados comparativos de los proceso desde el cumplimiento, la elaboración, la presentación y pago, de acuerdo al tipo de contribuyente que deben cumplir con el impuesto de IVA, según actividades económicas, gravadas, exentas y excluidas, logrando un recaudo vigilado y controlado por unos entes reguladores. Se concluye que existen varias diferencias entre los procesos y tarifas aplicadas entre los países Colombia y México
For the state of most countries it is very important to obtain through the collection of taxes, one of the most important of which is the Value Added Tax (VAT). Therefore, the objective of this research is to identify the differences and similarities of the Value Added Tax (VAT) for legal entities between Colombia and Mexico. A methodology was used through a descriptive scope, with a qualitative approach and an instrument of documentary analysis technique, obtaining comparative results of the process from compliance, preparation, filing and payment, according to the type of taxpayer who must comply with the VAT tax, according to economic activities, taxed, exempt and excluded, achieving a collection monitored and controlled by regulatory bodies. It is concluded that there are several differences between the processes and rates applied between Colombia and Mexico
For the state of most countries it is very important to obtain through the collection of taxes, one of the most important of which is the Value Added Tax (VAT). Therefore, the objective of this research is to identify the differences and similarities of the Value Added Tax (VAT) for legal entities between Colombia and Mexico. A methodology was used through a descriptive scope, with a qualitative approach and an instrument of documentary analysis technique, obtaining comparative results of the process from compliance, preparation, filing and payment, according to the type of taxpayer who must comply with the VAT tax, according to economic activities, taxed, exempt and excluded, achieving a collection monitored and controlled by regulatory bodies. It is concluded that there are several differences between the processes and rates applied between Colombia and Mexico
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Keywords
Impuesto al Valor Agregado, Colombia, Personas jurídicas, Recaudos, México, Value Added Tax, Legal persons, Collection