Impacto del impuesto de industria y comercio en empresas con obligación tributaria en más de 50 municipios en Colombia
No Thumbnail Available
Date
2022-08
Authors
García Valencia, Angie Catherine
Martínez Rocha, Angela Marcela
Niño Bejarano, Yeimmy Cristina
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Para las empresas es importante conocer cuál es el impacto del impuesto de industria y comercio a los cuales se enfrentan cuando tienen la obligación de declarar en más de 50 municipios desde el desarrollo de su ejercicio empresarial. Por ello, el objetivo de esta investigación es analizar el impacto del impuesto de industria y comercio en empresas con obligación tributaria en más de 50 municipios en Colombia. Se utilizó el alcance es descriptivo con un enfoque cualitativo por medio de revisión documental. Dentro de los hallazgos sobresalen los vacíos en la norma puesto que no existe claridad entre las alcaldías municipales. Los inconvenientes administrativos como desgaste en la territorialidad del impuesto, el riesgo fiscal y financiero a los que someten las compañías, la importancia de contar con personal capacitado para el ejercicio de la presentación del ICA y así mismo la importancia de que se establezca un plan estratégico en cuanto a formulación de la planeación tributaria, la identificación de factores claves y la continua evaluación de la planeación
It is important for companies to know the impact of the industry and commerce tax they face when they have the obligation to file a tax return in more than 50 municipalities in the course of their business activities. Therefore, the objective of this research is to analyze the impact of the industry and commerce tax on companies with tax obligations in more than 50 municipalities in Colombia. The scope is descriptive with a qualitative approach through documentary review. Among the findings, the gaps in the regulation stand out, since there is no clarity among the municipal mayors' offices. The administrative inconveniences such as wear and tear in the territoriality of the tax, the fiscal and financial risk to which the companies are subjected, the importance of having trained personnel for the exercise of filing the ICA and also the importance of establishing a strategic plan regarding the formulation of tax planning
It is important for companies to know the impact of the industry and commerce tax they face when they have the obligation to file a tax return in more than 50 municipalities in the course of their business activities. Therefore, the objective of this research is to analyze the impact of the industry and commerce tax on companies with tax obligations in more than 50 municipalities in Colombia. The scope is descriptive with a qualitative approach through documentary review. Among the findings, the gaps in the regulation stand out, since there is no clarity among the municipal mayors' offices. The administrative inconveniences such as wear and tear in the territoriality of the tax, the fiscal and financial risk to which the companies are subjected, the importance of having trained personnel for the exercise of filing the ICA and also the importance of establishing a strategic plan regarding the formulation of tax planning
Description
Keywords
Industria y Comercio, Obligación Tributaria, Impacto Administrativo, Normatividad Municipal, Tax Management, Industry and Commerce, Tax Liability