Analisis de la Cultura Tributaria de los Contribuyentes en el Impuesto de Industria y Comercio Para los Años 2021 y 2022 en el Municipio de Mocoa
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Date
2023-12
Authors
Tacuri Vargas, Franklin Yessid
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
Este documento se enfoca en analizar la cultura tributaria de los contribuyentes en el Impuesto de Industria y Comercio para los años 2020 y 2021 en el Municipio de Mocoa, a través de una investigación de tipo aplicada en función de sus objetivos y mixta en función de su fuente de datos, con un alcance descriptivo – explicativo, bajo el método deductivo. Se implementó una encuesta como método de recolección de información a 200 contribuyentes del sector comercial que se encuentren inscritos en el RIT, en donde se obtuvo los siguientes resultados: la mayoría de encuestados del sector comercial, se encuentran familiarizados con el concepto de cultura tributaria; el 53,8% de los contribuyentes encuestados cuentan con conocimientos sobre las obligaciones tributarias para con el municipio; el 94,9% de los encuetados del sector comercial indicaron que la declaración de ICA de su negocio o empresa, la realiza un Contador Público; y la mayoría de los encuestados del sector comercial indican que la implementación de un canal virtual facilitaría la presentación y recaudo del ICA; y el 56,4% de los contribuyentes encuestados respondieron que una constante capacitación en temas tributarios influiría de manera positiva en la declaración y recaudo del Impuesto de Industria y Comercio.
This document focuses on analyzing the tax culture of taxpayers in the Industry and Commerce Tax for the years 2020 and 2021 in the Municipality of Mocoa, through an applied research based on its objectives and mixed based on its data source, with a descriptive - explanatory scope, under the deductive method. A survey was implemented as a method of collecting information on 200 taxpayers from the commercial sector who are registered in the RIT, where the following results were obtained: the majority of respondents from the commercial sector are familiar with the concept of tax culture; 53.8% of the taxpayers surveyed have knowledge about tax obligations towards the municipality; 94.9% of those surveyed in the commercial sector indicated that the ICA declaration of their business or company is carried out by a Public Accountant; and the majority of respondents from the commercial sector indicate that the implementation of a virtual channel would facilitate the presentation and collection of the ICA; and 56.4% of the taxpayers surveyed responded that constant training in tax issues would positively influence the declaration and collection of the Industry and Commerce Tax.
This document focuses on analyzing the tax culture of taxpayers in the Industry and Commerce Tax for the years 2020 and 2021 in the Municipality of Mocoa, through an applied research based on its objectives and mixed based on its data source, with a descriptive - explanatory scope, under the deductive method. A survey was implemented as a method of collecting information on 200 taxpayers from the commercial sector who are registered in the RIT, where the following results were obtained: the majority of respondents from the commercial sector are familiar with the concept of tax culture; 53.8% of the taxpayers surveyed have knowledge about tax obligations towards the municipality; 94.9% of those surveyed in the commercial sector indicated that the ICA declaration of their business or company is carried out by a Public Accountant; and the majority of respondents from the commercial sector indicate that the implementation of a virtual channel would facilitate the presentation and collection of the ICA; and 56.4% of the taxpayers surveyed responded that constant training in tax issues would positively influence the declaration and collection of the Industry and Commerce Tax.
Description
Keywords
Contribuyente, Cultura tributaria, Evasión de impuestos, Impuestos territoriales, Impuesto de industria y comercio, Taxpayer, Tax Culture, Tax Evasion