Análisis de los factores que limitan la solicitud de devolución del IVA en ganaderos del Meta

Abstract

This thesis analyzes the reasons why livestock producers in the department of Meta do not access the Value Added Tax (IVA) refund mechanism, despite having the legal backing to do so. Therefore, through a regulatory, conceptual, and contextual review, the main obstacles faced by livestock farmers are identified, which commonly include ignorance of the procedure, informal accounting, lack of institutional support in this field from the National Tax and Customs Directorate (DIAN), as well as the technical requirements involved in electronic invoicing for this economic activity. In this sense, the methodology of this work is mixed. On the one hand, it is based on official sources from entities such as the DIAN, the National Administrative Department of Statistics (DANE), and the Colombian Federation of Cattle Ranchers (FEDEGÁN), as well as previous academic studies; on the other hand, it includes surveys applied to local producers in order to evaluate their perception and level of knowledge about the process. Thus, based on the results obtained, strategies are proposed that promote the use of tax benefits and contribute to the economic strengthening of the livestock sector in Meta.