Análisis de los beneficios tributarios para las MIPYMES otorgados por las reformas tributarias desde el año 2015 en Colombia
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Date
2023-05
Authors
Casiano Lavado, Jimena
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Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Para las MiPYMES es muy importante realizar una síntesis de los beneficios para realizar una planeación estratégica de tal forma no con convertirlos en evasión y elusión, el objetivo de esta investigación comprender los beneficios otorgados por las reformas durante los últimos siete años a las empresas MiPYMES para el crecimiento económico. Se utilizó el método descriptivo debido a que en el ámbito emprendedor no han puesto en la maximización de sus ganancias así distingue primer sector de su actividad. Dentro de los resultados se pudo encontrar que se obtienen mas beneficios sin perder otros de anteriores reformas por lo cual se adopta la igualdad y la equidad para evitar el abuso, la evasión y la elusión tributaria, por lo cual obtenemos grandes descuentos hasta de un 120% como lo es el beneficio del primer empleo. Se concluye que los beneficios tributarios según Solar no se obtenía beneficios a los excombatientes y zonas de conflicto armado lo cual la ley 1943 de 2018 otorga beneficios tributarios para las microempresas que se encuentren ubicadas en estas zonas.
For MiPYMES it is very important to make a synthesis of the benefits to make a strategic planning so as not to turn them into evasion and avoidance, the objective of this research is to understand the benefits granted by the reforms during the last seven years to MiPYMES companies for economic growth. The descriptive method was used because in the entrepreneurial field they have not put in the maximization of their profits as well as distinguishes the first sector of their activity. Within the results it could be found that more benefits are obtained without losing others of previous reforms for which equality and equity are adopted to avoid abuse, evasion, and tax avoidance, so we get great discounts up to 120% as is the benefit of the first job. It is concluded that the tax benefits according to Solar did not obtain benefits to ex-combatants and armed conflict zones which law 1943 of 2018 grants tax benefits for microenterprises that are located in these zones
For MiPYMES it is very important to make a synthesis of the benefits to make a strategic planning so as not to turn them into evasion and avoidance, the objective of this research is to understand the benefits granted by the reforms during the last seven years to MiPYMES companies for economic growth. The descriptive method was used because in the entrepreneurial field they have not put in the maximization of their profits as well as distinguishes the first sector of their activity. Within the results it could be found that more benefits are obtained without losing others of previous reforms for which equality and equity are adopted to avoid abuse, evasion, and tax avoidance, so we get great discounts up to 120% as is the benefit of the first job. It is concluded that the tax benefits according to Solar did not obtain benefits to ex-combatants and armed conflict zones which law 1943 of 2018 grants tax benefits for microenterprises that are located in these zones
Description
Keywords
Beneficios tributarios, Colombia, Reformas tributarias, MiPYMES, Tax benefits, MiPYMES, Tax reforms