Efecto De La Eliminación Del Regimen Simple, Para Los Contribuyentes AP Outsourcing Contable Y Financieros MYM SAS
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Date
2025-06-12
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Efecto De La Eliminación Del Regimen Simple, Para Los Contribuyentes AP Outsourcing Contable Y Financieros MYM SAS
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
El presente proyecto de investigación tiene como objetivo general evaluar las consecuencias financieras y tributarias de la eliminación del Régimen Simple de Tributación
(RST) para las empresas AP Outsourcing Contable y Asesorías Integrales SAS y Financieros MYM SAS. Para lograr el desarrollo de este, se implementó una metodología de enfoque mixto: combinando técnicas cuantitativas y cualitativas. Dentro de la ejecución de la investigación, se realizaron encuestas a 74 profesionales del área contable, análisis de contenidos teóricos, y estudio de caso; Adicional se aplicaron Matrices estratégicas FODA, PESTEL y comparativas entre el Régimen Simple y el Régimen Ordinario. Los resultados objetivos de todo el proceso investigativo, nos muestra que el 70% de los encuestados considera que el régimen simple ha facilitado la formalización y el cumplimiento tributario, y el 52% advierte que su eliminación aumentará la carga fiscal y operativa. Por otra parte los casos analizados muestran que, aunque para algunas empresas con mayor volumen de ingresos, los impuestos pueden ser mayores, las prebendas y beneficios tributarios, junto con la simplicidad técnica del régimen, genera mayores beneficios a largo plazo; dentro de dichos beneficios podemos encontrar, un mejor flujo de efectivo y por ende un mejor capital de trabajo, simplicidad administrativa y manejo tributario, especialmente para pymes con estructuras contables menos robustas. En conclusión, la investigación demuestra que el RST ha favorecido la sostenibilidad empresarial y que su eliminación podría afectar negativamente la estabilidad tributaria y financiera de un segmento clave del sector empresarial colombiano.
The main objective of this research project is to evaluate the financial and tax consequences of eliminating the Simple Taxation Regime (RST) for the companies AP Outsourcing Contable y Asesorías Integrales SAS and Financieros MYM SAS. To achieve this objective, a mixed-methods approach was implemented, combining both quantitative and qualitative techniques. As part of the research execution, surveys were conducted with 74 professionals in the accounting field, alongside theoretical content analysis and a case study. Additionally, strategic matrices such as SWOT, PESTEL, and comparative analyses between the Simple Regime and the Ordinary Regime were applied. The objective findings of the entire research process show that 70% of respondents believe the Simple Regime has facilitated formalization and tax compliance, while 52% warn that its elimination will increase both fiscal and operational burdens. Furthermore, the case studies analyzed indicate that, although taxes may be higher for companies with larger income volumes, the tax incentives and benefits—together with the technical simplicity of the regime—generate greater long-term advantages. These include improved cash flow and, consequently, better working capital, administrative simplicity, and streamlined tax management, especially for SMEs with less robust accounting structures. In conclusion, the research demonstrates that the RST has supported business sustainability and that its elimination could negatively impact the tax and financial stability of a key segment of the Colombian business sector
The main objective of this research project is to evaluate the financial and tax consequences of eliminating the Simple Taxation Regime (RST) for the companies AP Outsourcing Contable y Asesorías Integrales SAS and Financieros MYM SAS. To achieve this objective, a mixed-methods approach was implemented, combining both quantitative and qualitative techniques. As part of the research execution, surveys were conducted with 74 professionals in the accounting field, alongside theoretical content analysis and a case study. Additionally, strategic matrices such as SWOT, PESTEL, and comparative analyses between the Simple Regime and the Ordinary Regime were applied. The objective findings of the entire research process show that 70% of respondents believe the Simple Regime has facilitated formalization and tax compliance, while 52% warn that its elimination will increase both fiscal and operational burdens. Furthermore, the case studies analyzed indicate that, although taxes may be higher for companies with larger income volumes, the tax incentives and benefits—together with the technical simplicity of the regime—generate greater long-term advantages. These include improved cash flow and, consequently, better working capital, administrative simplicity, and streamlined tax management, especially for SMEs with less robust accounting structures. In conclusion, the research demonstrates that the RST has supported business sustainability and that its elimination could negatively impact the tax and financial stability of a key segment of the Colombian business sector
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Keywords
Régimen Simple de Tributación, Impacto fiscal en pymes, Reforma tributaria Colombia, Régimen simple y ordinario, Planeación tributaria empresarial, Simple Taxation Regime, Tax impact on SMEs, Tax reform Colombia