Impuesto Unificado Bajo el Régimen Simple de Tributación “RST” para la Formalización y la Generación de Empleo
Loading...
Date
2025-07-24
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este artículo se enfoca en determinar la contribución del régimen simple de tributación a la formalización y generación de empleo en Colombia, este objetivo se desarrolla a través de una investigación de tipo mixto con un enfoque descriptivo-explicativo donde la población objetivo son pequeños empresarios registrados en el Régimen Simple de Tributación “RST” y algunos en la informalidad; utilizando una muestra por conveniencia de 5 participantes y la recolección de datos se realizó mediante un cuestionario estructurado de 10 preguntas entre abiertas y cerradas; 34la presente investigación podría determinar que el Régimen Simple de Tributación “RST” cumple con uno de los objetivos de su creación, brindar a los contribuyentes la simplificación de carga tributaria, la unificación de las declaraciones tributarias en una sola de forma bimestral, la cual se realiza con la presentación de los anticipos del régimen simple de periodicidad bimestral, reuniendo los impuestos de Industria y Comercio, Avisos y Tableros y Sobretasa Bomberil, Impuesto Unificado de Renta, Impuesto Nacional al Consumo, Impuesto al Valor Agregado
This article focuses on determining the contribution of the simple tax regime to the formalization and generation of employment in Colombia. This objective is developed through a mixed-type investigation with a descriptive-explanatory approach where the target population is small business owners registered in the Simple Tax Regime "RST" and some in the informal sector; using a convenience sample of 5 participants and data collection was carried out through a structured questionnaire of 10 open and closed questions; the present investigation could determine that the Simple Taxation Regime "RST" meets one of the objectives of its creation, providing taxpayers with the simplification of the tax burden, the unification of tax returns into a single bimonthly basis, which is carried out with the presentation of the advances of the simple bimonthly regime, bringing together the taxes of Industry and Commerce, Notices and Boards and Fire Surtax, Unified Income Tax, National Consumption Tax, Value Added Tax
This article focuses on determining the contribution of the simple tax regime to the formalization and generation of employment in Colombia. This objective is developed through a mixed-type investigation with a descriptive-explanatory approach where the target population is small business owners registered in the Simple Tax Regime "RST" and some in the informal sector; using a convenience sample of 5 participants and data collection was carried out through a structured questionnaire of 10 open and closed questions; the present investigation could determine that the Simple Taxation Regime "RST" meets one of the objectives of its creation, providing taxpayers with the simplification of the tax burden, the unification of tax returns into a single bimonthly basis, which is carried out with the presentation of the advances of the simple bimonthly regime, bringing together the taxes of Industry and Commerce, Notices and Boards and Fire Surtax, Unified Income Tax, National Consumption Tax, Value Added Tax
Description
Keywords
Régimen Simple, Impuestos, Impuestos Consolidados, Beneficios, Formalidad, Empleos Nuevos, Simple Regime, Taxes, Consolidated Taxes