Implicaciones que ha generado la implementación del impuesto nacional al consumo con la Ley 1819 de 2016 en las microempresas productoras de bolsas plásticas de la ciudad de Barranquilla
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Fecha
2024
Autores
Samper Carrillo, Cira
Acuña Ortiz, Luis Miguel
Banquet Castillo, Jesús Antonio
Amaya Ibarra, Orlando
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Se analizaron las implicaciones que ha generado la implementación del impuesto nacional al consumo con la ley 1819 DE 2016 en las microempresas productoras de bolsas plásticas de la ciudad de barranquilla, El Impuesto Nacional al Consumo (INC) Esta normativa, parte de la Reforma Tributaria Estructural, tiene como objetivo desincentivar el uso de bolsas plásticas de un solo uso y promover prácticas más sostenibles, generando a su vez efectos tributarios y económicos en las microempresas del sector.
El estudio emplea un enfoque cuantitativo basado en la revisión documental y encuestas para determinar cómo estas microempresas han sido afectadas por el tributo, tanto en términos de ventas como de cumplimiento tributario. Se identifican problemas de desinformación y desafíos en la correcta aplicación del impuesto, lo que ha provocado confusión entre comerciantes y consumidores. Además, se plantea que la medida, aunque efectiva en la reducción del uso de bolsas plásticas, ha generado repercusiones negativas en los ingresos de las microempresas.
Finalmente, se proponen herramientas de gestión para mejorar la implementación del impuesto y se subraya la necesidad de reforzar las campañas educativas para asegurar que las empresas y consumidores comprendan correctamente la normativa. Las conclusiones apuntan a que el impacto económico en las microempresas podría mitigarse mediante una transición gradual hacia la producción de alternativas sostenibles y la mejora en la aplicación de la ley.
The implications generated by the implementation of the national consumption tax with Law 1819 of 2016 on microenterprises producing plastic bags in the city of Barranquilla were analyzed. The National Consumption Tax. (INC) This regulation, part of the Structural Tax Reform, aims to discourage the use of single-use plastic bags and promote more sustainable practices, while also generating tax and economic effects on microenterprises in the sector. The study employs a quantitative approach based on document review and surveys to determine how these microenterprises have been affected by the tax, both in terms of sales and tax compliance. There are identified issues of misinformation and challenges in the correct application of the tax, which has caused confusion among merchants and consumers. Furthermore, it is suggested that the measure, while effective in reducing the use of plastic bags, has generated negative repercussions on the income of microenterprises. Finally, management tools are proposed to improve the implementation of the tax, and the need to strengthen educational campaigns is emphasized to ensure that businesses and consumers properly understand the regulations. The conclusions suggest that the economic impact on microenterprises could be mitigated through a gradual transition to the production of sustainable alternatives and improvements in law enforcement.
The implications generated by the implementation of the national consumption tax with Law 1819 of 2016 on microenterprises producing plastic bags in the city of Barranquilla were analyzed. The National Consumption Tax. (INC) This regulation, part of the Structural Tax Reform, aims to discourage the use of single-use plastic bags and promote more sustainable practices, while also generating tax and economic effects on microenterprises in the sector. The study employs a quantitative approach based on document review and surveys to determine how these microenterprises have been affected by the tax, both in terms of sales and tax compliance. There are identified issues of misinformation and challenges in the correct application of the tax, which has caused confusion among merchants and consumers. Furthermore, it is suggested that the measure, while effective in reducing the use of plastic bags, has generated negative repercussions on the income of microenterprises. Finally, management tools are proposed to improve the implementation of the tax, and the need to strengthen educational campaigns is emphasized to ensure that businesses and consumers properly understand the regulations. The conclusions suggest that the economic impact on microenterprises could be mitigated through a gradual transition to the production of sustainable alternatives and improvements in law enforcement.
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Palabras clave
Impuesto, Normativa, Consumo, Ley, Bolsas
