Retos y beneficios impositivos de las personas naturales independientes al formalizarse mediante el Régimen Simple de Tributación (RST) en Colombia
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Date
2024-12-07
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Publisher
Corporación Universitario Minuto de Dios
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
En Colombia, la administración tributaria ha venido estableciendo en los últimos tiempos mecanismos para fortalecer el Sistema Tributario Nacional y con ello, aumentar la recaudación fiscal y disminuir la evasión tributaria, para lo cual, uno de los mecanismos que ha implementado la Dirección de Impuestos y Aduanas Nacionales (DIAN) es el Régimen Simple de Tributación, el cual tiene como finalidad la formalización de un alto número de contribuyentes que se encuentran en un sector difícil de rastrear, esto se da por algunos factores como el gran número de operaciones que tienen en efectivo, el hecho de no facturar y de no estar legalmente constituidos. Ahora bien, para el caso de las personas naturales, éstas han encontrado ciertas dificultades de conocimiento y acceso oportuno a la información sobre el Régimen Simple de Tributación (RST). Por esta razón el objetivo de este estudio consistió en analizar los retos y beneficios impositivos de las personas naturales independientes al formalizarse mediante el Régimen Simple de Tributación (RST) en Colombia. Desde el punto de vista metodológico, se trató de una investigación cualitativa y descriptiva de carácter documental. Los datos fueron obtenidos de documentos legales normativos y de una entrevista semiestructurada, mediante un guión, a contadores públicos con más de tres años de experiencia. Los resultados permitieron saber sobre beneficios que tienen los contribuyentes al pertenecer al RST y los retos más representativos a los cuales se enfrentan.
In Colombia, the tax administration has recently been establishing mechanisms to strengthen the national tax system and thereby increase tax collection and reduce tax evasion, One of the mechanisms implemented by the National Tax and Customs Administration (DIAN) is the Simple Taxation System, which aims to formalize a large number of taxpayers in a sector that is difficult to trace, this is due to some factors such as the large number of transactions they have in cash, the fact that they do not bill and are not legally incorporated. However, in the case of natural people, they have encountered certain difficulties in knowing and accessing information on the Simple Taxation System (RST). For this reason, the objective of this study was to analyze the tax challenges and benefits of independent natural persons when formalized through the Simple Taxation System (RST) in Colombia. From the methodological point of view, this was qualitative and descriptive documentary research. Data were obtained from legal documents and semi-structured interviews, using a script, with public accountants with more than three years' experience. The results allowed us to know about the benefits that taxpayers have by belonging to RST and the most representative challenges they face.
In Colombia, the tax administration has recently been establishing mechanisms to strengthen the national tax system and thereby increase tax collection and reduce tax evasion, One of the mechanisms implemented by the National Tax and Customs Administration (DIAN) is the Simple Taxation System, which aims to formalize a large number of taxpayers in a sector that is difficult to trace, this is due to some factors such as the large number of transactions they have in cash, the fact that they do not bill and are not legally incorporated. However, in the case of natural people, they have encountered certain difficulties in knowing and accessing information on the Simple Taxation System (RST). For this reason, the objective of this study was to analyze the tax challenges and benefits of independent natural persons when formalized through the Simple Taxation System (RST) in Colombia. From the methodological point of view, this was qualitative and descriptive documentary research. Data were obtained from legal documents and semi-structured interviews, using a script, with public accountants with more than three years' experience. The results allowed us to know about the benefits that taxpayers have by belonging to RST and the most representative challenges they face.
Description
Analizar los retos y beneficios impositivos de las personas naturales independientes al formalizarse mediante el Régimen Simple de Tributación en Colombia.
Keywords
Simple system of taxation, formalization, tax challenges, tax benefits and independent natural person, Régimen Simple de Tributación (RST), formalización, retos tributarios, beneficios tributarios y persona natural independiente