Análisis del impuesto del régimen simple de tributación en Colombia

Abstract

The present document contains the final report of the investigation that was carried out with the purpose of analyzing the tax of the Simple Taxation Regime in Colombia, in order to be able to determine the viability and to present both the advantages and disadvantages that the implementation of This new regime to taxpayers. This work was based both on the regulations that gave rise to the implementation and development as well as documents in electronic databases and books with which each point of this work is supported. The importance of this article lies not only in the clarification of a specific issue such as the Simple Taxation Regime, but also, is the construction of knowledge for those who are or are not interested in availing themselves of the regime. The results included in this Taxation Scheme seeks to reduce tax burdens by summarizing several taxes in a single form, however, this system still has many gaps, and similarly, it is not attractive to taxpayers, since the taxable base is only ordinary and extraordinary income. In conclusion, this tax system is not viable for the vast majority of taxpayers, due to the benefits that it proposes are not necessary so that the value of the tax payable by taxpayers is positively affected.