Consecuencias Financieras de la Eliminación del Régimen Simple de tributación para los Comerciantes del sector centro del Municipio de Soacha
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Date
2025-06-12
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
En este Proyecto de investigación se abordó de forma general un análisis a cerca de del Régimen simple de tributación, con el objetivo de Analizar las consecuencias financieras que puede generar la eliminación del régimen simple de tributación en el centro del municipio de Soacha para los comerciantes que están acogidos a este régimen, a través de una revisión documental buscando identificar las ventajas y desventajas que trajo este modelo para este grupo de empresarios, esta investigación se abordó utilizando una metodología de revisión documental mixta con enfoque cualitativo, con una muestra de 32 comerciantes ubicados en la comuna 2 del municipio de Soacha, y una entrevista y análisis detallado a la Droguería H&L La Principal ubicada en la comuna 2 zona centro del municipio Soacha fue escogida por que trabajo bajo los dos tipos de régimen y accedió a brindarnos la información para este proyecto, con fin de indagar acerca del conocimiento y la percepción sobre este régimen, se realizó una entrevista al representante legal de la droguería HYL la principal para conocer su percepción más afondo acerca del régimen simple de tributación, obteniendo como resultado y respuesta a esta investigación que el régimen simple de tributación ha sido mayor mente utilizado por contribuyentes que pertenecían al régimen ordinario y migraron al RST, por que evidenciaron cambios significativos en el pago de sus impuestos ya que manifiestan que hubo una reducción de por lo menos el 10 % en su tributación en comparación con los años anteriores al que migraron al RST.
In this research project, a general analysis of the simple taxation regime was addressed, with the objective of analyzing the financial consequences that the elimination of the simple taxation regime in the center of the municipality of Soacha can generate for merchants who are covered by this regime, through a documentary review seeking to identify the advantages and disadvantages that this model brought for this group of businessmen, this research was addressed using a mixed documentary review methodology with a qualitative approach, with a sample of 32 merchants located in commune 2 of the municipality of Soacha, and an interview and detailed analysis of the H & L La Principal Drugstore located in commune 2, central zone of the municipality. Soacha was chosen because it worked under both types of regime and agreed to provide us with the information for this project, in order to investigate the knowledge and perception of this regime, An interview was conducted with the legal representative of the drugstore HYL la principal to know his perception more in depth about the simple taxation regime, obtaining as a result and response to this investigation that the simple taxation regime has been mostly used by taxpayers who belonged to the ordinary regime and migrated to the RST
In this research project, a general analysis of the simple taxation regime was addressed, with the objective of analyzing the financial consequences that the elimination of the simple taxation regime in the center of the municipality of Soacha can generate for merchants who are covered by this regime, through a documentary review seeking to identify the advantages and disadvantages that this model brought for this group of businessmen, this research was addressed using a mixed documentary review methodology with a qualitative approach, with a sample of 32 merchants located in commune 2 of the municipality of Soacha, and an interview and detailed analysis of the H & L La Principal Drugstore located in commune 2, central zone of the municipality. Soacha was chosen because it worked under both types of regime and agreed to provide us with the information for this project, in order to investigate the knowledge and perception of this regime, An interview was conducted with the legal representative of the drugstore HYL la principal to know his perception more in depth about the simple taxation regime, obtaining as a result and response to this investigation that the simple taxation regime has been mostly used by taxpayers who belonged to the ordinary regime and migrated to the RST
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Keywords
percepción, régimen simple de tributación, impuestos, costos, régimen ordinario, Migración