Análisis sobre la viabilidad del incremento en la base gravable especial AIU en las empresas de vigilancia, para un mayor recaudo en el tesoro nacional

Abstract

The purpose of the present work is to identify the impact that would be generated by the increase of the special taxable base art 462-1 of the tax statute for companies that provide security services. Taking into account that currently a rate of 10% on the subtotal of the invoice is managed, which is a purely informative value for the calculation of taxes, such as (Value Added Tax - VAT, Withholding Tax, special self-withholding, Industry and Commerce), additionally serves for the calculation of payment of contributions to the Ministry of Information Technology and Communications of Colombia - Mintic and the Commission for Regulation of Communications.

The objective of this research work is to analyze the impact that the increase of the special taxable base would have on the surveillance companies, which would increase from 10% to 15%, and how the National Treasury could contribute to the collection of taxes. Currently there are more than 1.200 companies dedicated to the economic activity ISIC 8010 Private security activities, which generate a great economic impact and economic and social reactivation by generating more than 380,000 direct jobs.

For the research of this degree project it was decided to use the descriptive methodology, since it focuses on providing a study for the increase of the special tax base, through quantitative research.