Implicaciones de la Aplicación de la Tasa Mínima de Tributación en el Impuesto de Renta de Personas Jurídicas
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Date
2024-08-17
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Corporacion Universitaria Minuto de Dios - UNIMINUTO
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Thesis
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La siguiente investigación se enfoca en analizar las implicaciones de la tasa de tributación depurada en el impuesto de renta de las personas jurídicas, para dar respuesta a este objetivo se acude a una investigación con metodología mixta cualitativo-experimental, ya que permite recopilar información y poner en práctica lo investigado en la literatura existente, utilizando dos instrumentos de recolección las entrevistas y casos prácticos a dos empresas de diferente sector, con los resultados brindados por esta investigación se puede indicar que al aplicar la tasa mínima de tributación en las empresas jurídicas no tendrán implicaciones en el impuesto de renta independientemente del aumento de los ingresos de las empresas, sin embargo con el aumento de el recaudo publico podría traer un efecto en el aumento de cambio de formula del impuesto.
The following research focuses on analyzing the implications of the refined tax rate on the income tax of legal entities. To respond to this objective, a research with mixed qualitative-experimental methodology is used, since it allows collecting information and putting in practice what was investigated in the existing literature, using two collection instruments, interviews and practical cases with two companies from different sectors, with the results provided by this research it can be indicated that when applying the minimum tax rate in legal companies they will not have implications on the income tax regardless of the increase in company income, however with the increase in public collection it could have an effect on the increase in the change in the tax formula.
The following research focuses on analyzing the implications of the refined tax rate on the income tax of legal entities. To respond to this objective, a research with mixed qualitative-experimental methodology is used, since it allows collecting information and putting in practice what was investigated in the existing literature, using two collection instruments, interviews and practical cases with two companies from different sectors, with the results provided by this research it can be indicated that when applying the minimum tax rate in legal companies they will not have implications on the income tax regardless of the increase in company income, however with the increase in public collection it could have an effect on the increase in the change in the tax formula.
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Keywords
Impuesto de Renta, Tasa Mínima de Tributación, Tributo, Empresas, Income Tax, Minimum Tax Rate, Tax