Análisis de Beneficios Tributarios para los Contribuyentes que Aplican el Régimen Simple de Tributación

Abstract

The objective of this research is to analyze the tax benefit for taxpayers who apply the simple tax regime. For the development of the methodology of this research, primary and secondary sources were taken into account; due to the fact that they were taken mainly from data from laws and other researchers, among others, on the other hand, interviews were carried out with the different taxpayers. We can say that this research is of a descriptive type because the processes for benefits are addressed and the regulations regarding the Simple Taxation Regime are identified; and thus make known the advantages that taxpayers have with this regime, quantitative and qualitative, due to the collection and analysis of data from several companies in order to test hypotheses based on the information acquired. In the work, the research methodology will have a development of three phases: in the first phase, the regulations referring to the Simple Taxation Regime were identified; Reviewing the information provided in the current law 2010 of 2019 for the Simple Taxation Regime, for the second phase it is intended to recognize the advantages for taxpayers of the Simple Taxation Regime; It will be recognized what advantages the Simple Tax Regime has for taxpayers and for the third phase, which will be a practical application; conducting surveys to different companies that may or may not apply the Simple Tax Regime. As results, we find that in articles 903 to 916 of the Colombian tax statute, it talks about this regime, where they expose us which is the passive subject, the generating event, the taxes that comprise and integrate the unified tax under the simple taxation regime, the rate ; among others, on the other hand, some of the advantages that this system brings is cash flow, ease of settlement and payment. In conclusion, regarding the collection of information, it is expected that, as the years go by, companies will continue to opt for the simple tax regime since the benefits are very important and effective.