Estrategias de Reducción de la Doble Tributación en las PYMES en el sector de transporte en Valledupar
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Date
2025-07-24
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La presente investigación aborda la problemática de la doble tributación que afecta a las pequeñas y medianas empresas (PYMES) del sector transporte en Valledupar, Colombia. Estas empresas enfrentan una carga fiscal excesiva debido a la superposición de tributos nacionales, departamentales y municipales como el impuesto sobre la renta, el IVA y el impuesto de industria y comercio (ICA). Mediante un enfoque cualitativo y documental, y con el apoyo de las matrices DOFA y PESTEL, se identifican vacíos normativos, debilidades institucionales y ausencia de planificación fiscal en las PYMES. Los resultados evidencian la necesidad de una reforma tributaria que incluya al sector en el Régimen Simple, fortalezca las capacidades técnicas y proponga estrategias normativas para reducir o eliminar la doble tributación interna. La investigación resalta la importancia de la armonización legal y el desarrollo de herramientas pedagógicas que garanticen la equidad fiscal y la sostenibilidad de las PYMES en contextos regionales.
This research addresses the issue of double taxation affecting small and medium-sized enterprises (SMEs) in the transportation sector in Valledupar, Colombia. These companies face an excessive tax burden due to the overlapping of national, departmental, and municipal taxes such as income tax, VAT, and the industry and commerce tax (ICA). Using a qualitative and documentary approach, and supported by SWOT and PESTEL matrices, regulatory gaps, institutional weaknesses, and a lack of tax planning in SMEs are identified. The results demonstrate the need for tax reform that includes the sector in the Simple Tax Regime, strengthens technical capacities, and proposes regulatory strategies to reduce or eliminate domestic double taxation. The research highlights the importance of legal harmonization and the development of educational tools that guarantee tax equity and the sustainability of SMEs in regional contexts.
This research addresses the issue of double taxation affecting small and medium-sized enterprises (SMEs) in the transportation sector in Valledupar, Colombia. These companies face an excessive tax burden due to the overlapping of national, departmental, and municipal taxes such as income tax, VAT, and the industry and commerce tax (ICA). Using a qualitative and documentary approach, and supported by SWOT and PESTEL matrices, regulatory gaps, institutional weaknesses, and a lack of tax planning in SMEs are identified. The results demonstrate the need for tax reform that includes the sector in the Simple Tax Regime, strengthens technical capacities, and proposes regulatory strategies to reduce or eliminate domestic double taxation. The research highlights the importance of legal harmonization and the development of educational tools that guarantee tax equity and the sustainability of SMEs in regional contexts.
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Keywords
Doble tributación, pymes, sector transporte, planeación tributaria, carga fiscal, Double taxation, SMEs, transport sector, tax planning