Análisis comparativo entre el régimen de tributación simple, ordinario y especial: beneficios y oportunidades de mejoramiento para personas jurídicas en Colombia
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Date
2022-12
Authors
García Moreno, Alejandro
Casallas Rozo, Cristian David
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Los regímenes de tributación en Colombia son los que establecen la forma y el modo en como las empresas deben tributar, partiendo del nivel de ingresos y el desarrollo de su actividad económica. Por medio de la revisión documental se reconocen los beneficios y las oportunidades de mejora que existen entre los diferentes regímenes de tributación y su incidencia en la rentabilidad fiscal que genera. Se evidencia que en el régimen de tributación simple se unifican varios impuestos en uno solo, en el régimen especial existe una reducción en la tarifa del impuesto sobre la renta y en el régimen ordinario se permite deducir costos y gastos, así mismo, en el régimen simple debería existir la posibilidad de descontar los costos y gastos, en el régimen especial debería haber una calificación previa y en el régimen ordinario se debería eliminar el reporte de información exógena reemplazándola por la contabilidad electrónica. En ese orden de ideas, es importante mencionar el establecimiento de estrategias por parte del gobierno y la estructuración de un sistema tributario calificado, conlleva a la reducción de la informalidad.
The taxation regimes in Colombia are those that establish the form and manner in which companies must pay taxes, based on the level of income and the development of their economic activity. Through the documentary review, the benefits and opportunities for improvement that exist among the different taxation regimes and their impact on the tax profitability generated are recognized. It is evident that in the simple taxation regime several taxes are unified into one, in the special regime there is a reduction in the income tax rate and in the ordinary regime it is allowed to deduct costs and expenses, likewise, in the simple regime there should be the possibility of deducting costs and expenses, in the special regime there should be a previous qualification and in the ordinary regime the reporting of exogenous information should be eliminated, replacing it with electronic accounting. In this order of ideas, it is important to mention the establishment of strategies by the government and the structuring of a qualified tax system, leading to the reduction of informality
The taxation regimes in Colombia are those that establish the form and manner in which companies must pay taxes, based on the level of income and the development of their economic activity. Through the documentary review, the benefits and opportunities for improvement that exist among the different taxation regimes and their impact on the tax profitability generated are recognized. It is evident that in the simple taxation regime several taxes are unified into one, in the special regime there is a reduction in the income tax rate and in the ordinary regime it is allowed to deduct costs and expenses, likewise, in the simple regime there should be the possibility of deducting costs and expenses, in the special regime there should be a previous qualification and in the ordinary regime the reporting of exogenous information should be eliminated, replacing it with electronic accounting. In this order of ideas, it is important to mention the establishment of strategies by the government and the structuring of a qualified tax system, leading to the reduction of informality
Description
Reconocer los beneficios y las oportunidades de mejora que existen entre los diferentes regímenes de tributación y su incidencia en la rentabilidad fiscal que genera.
Keywords
Gestión tributaria, régimen de tributación simple, régimen de tributación ordinario, régimen de tributación especial, Tax management, Simple Taxation Regime, Ordinary Taxation Regime