Régimen Simple de Tributación Versus Régimen Ordinario en el Impuesto a la Renta de Profesiones Liberales
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Date
2024-04
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Esta investigación busca comparar los efectos del Régimen simple de tributación y el Régimen ordinario en el impuesto a la renta para profesiones liberales año gravable 2023, para dar respuesta al objetivo planteado se acude a una investigación con metodología mixta y un enfoque triangular, a través de la búsqueda documental, que aportan a la investigación información descriptiva con distintos puntos de vista. Dado que el concepto de profesiones liberales en la ciudad de Bogotá abarca una gran cantidad de categorías, se realizó un muestreo no probabilístico, a juicio del investigador, es decir el muestreo es por conveniencia, en la cual por medio del instrumento de recolección, se realizaron 50 encuestas a profesionales liberales en la ciudad de Bogotá, recopilando información para la comparación cualitativa, y se presentan 3 escenarios de diferentes profesionales liberales (abogado, contador, odontólogo) como instrumento para el resultado cuantitativo. Entre los resultados obtenidos al realizar la comparación de la carga impositiva, se detalla que cada régimen de tributación tiene características propias con fortalezas y debilidades, además con base en la realidad financiera del contribuyente, el profesional liberal podrá optar por el régimen simple de tributación o el régimen ordinario en el impuesto a la renta.
This research seeks to compare the effects of the Simple Taxation Regime and the Ordinary Regime on income tax for liberal professions taxable year 2023, to respond to the proposed objective, a research with mixed methodology and a triangular approach is used, through documentary search, which provide the research with descriptive information with different points of view. Given that the concept of liberal professions in the city of Bogotá encompasses a large number of categories, a non-probabilistic sampling was carried out, in the opinion of the researcher, that is, the sampling is for convenience, in which by means of the collection instrument, 50 surveys were carried out to liberal professionals in the city of Bogotá. collecting information for qualitative comparison, and 3 scenarios of different liberal professionals (lawyer, accountant, dentist) as an instrument for the quantitative result. Among the results obtained when comparing the tax burden, it is detailed that each tax regime has its own characteristics with strengths and weaknesses, in addition, based on the financial reality of the taxpayer, the liberal professional may opt for the simple taxation regime or the ordinary income tax regime.
This research seeks to compare the effects of the Simple Taxation Regime and the Ordinary Regime on income tax for liberal professions taxable year 2023, to respond to the proposed objective, a research with mixed methodology and a triangular approach is used, through documentary search, which provide the research with descriptive information with different points of view. Given that the concept of liberal professions in the city of Bogotá encompasses a large number of categories, a non-probabilistic sampling was carried out, in the opinion of the researcher, that is, the sampling is for convenience, in which by means of the collection instrument, 50 surveys were carried out to liberal professionals in the city of Bogotá. collecting information for qualitative comparison, and 3 scenarios of different liberal professionals (lawyer, accountant, dentist) as an instrument for the quantitative result. Among the results obtained when comparing the tax burden, it is detailed that each tax regime has its own characteristics with strengths and weaknesses, in addition, based on the financial reality of the taxpayer, the liberal professional may opt for the simple taxation regime or the ordinary income tax regime.
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Keywords
Régimen simple, Personas naturales, Régimen Ordinario, Profesionales liberales, Simple Regime, Ordinary Regime, Income