El régimen simple de tributación y su contribución a la formalización de las pequeñas empresas del grupo 1 en Colombia

Abstract

This document analyzes the impact of the Simple Tax Regime (STR) on the formalization of small businesses in the hairdressing sector in Colombia, group 1. In a context where informality predominates, especially in personal services sectors such as hairdressing in Colombia, the STR emerges as an innovative alternative that seeks to facilitate tax compliance, reduce fiscal and administrative costs, and encourage financial and social inclusion in this sector. It begins with the regulation of its legal framework, established in Law 1943 of 2018 and consolidated in Law 2010 of 2019, addressing how this system has simplified tax compliance for taxes such as income tax, consumption tax, industry and commerce, through a single declaration with reduced rates, unification of taxes, and facilitating access to the formal system for small businesses in order to facilitate compliance with tax obligations. The document is structured in three chapters: the first explores the legal framework of the simple tax regime, highlighting its legal evolution and the requirements for accessing it; the second delves into the tax benefits offered by the simple tax regime (STR), highlighting the rates; and the third examines the specific incentives designed for hair salons in Colombia, such as the elimination of administrative barriers and strengthening access to credit and training programs.