Acercamiento teórico a la estructura tributaria en Colombia desde la óptica del ámbito espacial
No Thumbnail Available
Date
2022-12
Authors
Penagos Arias, Alberto
Rodríguez Morales, Evelyn Yaneth
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Para el ciudadano corriente, en especial para el contribuyente, sea persona jurídica o natural, es imprescindible el conocimiento de la estructura tributaria, y de cuál es el ámbito espacial en donde se aplica. Por ello a través de esta investigación de alcance descriptivo y de enfoque cualitativo, se utilizó la revisión sistemática de la literatura encontrada, pretendiendo identificar los componentes de la estructura impositiva en Colombia. Sin dejar de lado los otros objetivos de la Gestión Tributaria, tales como el conocimiento de las características, atributos y clases, de los diferentes tributos buscando el entendimiento desde diversas perspectivas, con el fin de lograr una mayor comprensión de los procesos tributarios. Dentro de los hallazgos se evidencio el conflicto entre la intención de cumplir los principios constitucionales y el interés de atraer la inversión extranjera. La diversidad de impuestos y su continua reglamentación, conllevan al desconocimiento de los contribuyentes y a la falta de fuentes de información que puedan socializar de forma clara y oportuna la estructura impositiva en nuestro país.
For the ordinary citizen, especially for the taxpayer, whether legal or natural person, it is essential to know the tax structure, and what is the spatial scope in which it is applied. For this reason, through this research with a descriptive scope and a qualitative approach, a systematic review of the literature found was used, trying to identify the components of the tax structure in Colombia. Without neglecting the other objectives of Tax Management, such as knowledge of the characteristics, attributes and classes of the different taxes, seeking understanding from different perspectives, in order to achieve a better understanding of tax processes. Within the findings, the conflict between the intention to comply with constitutional principles and the interest in attracting foreign investment was evidenced. The diversity of taxes and their continuous regulation, lead to the ignorance of taxpayers and the lack of sources of information that can socialize in a clear and timely manner the tax structure in our country
For the ordinary citizen, especially for the taxpayer, whether legal or natural person, it is essential to know the tax structure, and what is the spatial scope in which it is applied. For this reason, through this research with a descriptive scope and a qualitative approach, a systematic review of the literature found was used, trying to identify the components of the tax structure in Colombia. Without neglecting the other objectives of Tax Management, such as knowledge of the characteristics, attributes and classes of the different taxes, seeking understanding from different perspectives, in order to achieve a better understanding of tax processes. Within the findings, the conflict between the intention to comply with constitutional principles and the interest in attracting foreign investment was evidenced. The diversity of taxes and their continuous regulation, lead to the ignorance of taxpayers and the lack of sources of information that can socialize in a clear and timely manner the tax structure in our country
Description
Keywords
Gestión Tributaria, Estructura Tributaria, Contribuyentes, Análisis, Revisión y Conocimiento, Tax Management, Tax Structure, Taxpayer