Análisis de las afectaciones del impuesto nacional al consumo en el sector gastronómico de Colombia durante el Covid -19
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Fecha
2023
Autores
Mantilla León, María Elizabeth
Lizarazo Lizarazo, Walther
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La presente monografía tiene por objetivo analizar las afectaciones al Impuesto Nacional al Consumo-INC en el sector gastronómico de Colombia durante el Covid-19, época de contracción económica durante la declaratoria del Estado de emergencia afectó drásticamente el sector de restaurantes y establecimientos que ofrecen servicios de comida e incrementando alrededor del 8 % del empleo formal en el país impactando las cifras de empleo nacional.
Para el cumplimiento de los objetivos propuestos el documento se desarrolla en cuatro capítulos estructurados así:
Capítulo 1, planteamiento y contextualización de la temática, objetivos, justificación, metodología, antecedentes, marco teórico y jurídico que soportan la investigación.
El capítulo 2, se enfoca en el cumplimiento el objetivo propuesto sobre los efectos tributarios del impuesto al consumo en el sector gastronómico de Colombia
El capítulo 3, contiene la reglamentación actual en la que se enmarca el impuesto al consumo en Colombia.
En el capítulo 4, se describen los impactos y efectos sobre el sector gastronómico en el marco de la aplicación de este impuesto.
Finalmente se presentan las conclusiones generadas después del proceso de compilación de las afectaciones al impuesto nacional al consumo en el sector gastronómico de Colombia durante el Covid-19, además de comparar cifras de recaudo antes y después de la pandemia.
El panorama descrito se distorsiono totalmente con el aumento de la enfermedad producida por el coronavirus Covid-19, desmejorando los pronósticos económicos a causa de las medidas sociales implementadas por el gobierno como la clausura de la movilidad en las fronteras, el aislamiento, los encierros obligatorios y voluntarios con el fin de reducir la transmisión del virus, impactando negativamente los sectores económicos del país, ya que el año 2020 finalizó con un total de 3,75 millones de personas sin empleo, representando una caída del 6,8% del producto nacional bruto conocido como (PIB). Este reporte muestra las afectaciones del sector turismo, como lo indica la encuesta realizada por el DANE y publicada en su edición digital del mes de julio de la revista (Forbes, 2020), en donde se reporta que, en el mes de abril del 2020, el 85,7% de las empresas que ofrecen servicios turísticos, de reserva y actividades relacionadas ubicadas en el país suspendieron transitoriamente sus actividades, mientras que el restante 14,3% funcionó parcialmente.
El cese de actividades en los establecimientos de expendios de comida, de diversión, entretenimiento, prestatarios de servicios vacacionales y demás afines a este sector contribuyeron al aumento de las tasas de desocupación, clausura total de actividades y pérdidas significativas en establecimientos como consecuencia de la reglamentación implementada para la movilidad de las personas dentro y fuera del país.
De acuerdo con la cuenta satélite de turismo- CST del DANE, en el 2020 el sector turismo produjo un valor agregado de 8,97 billones de pesos con una participación del 1% en el PIB Nacional. A diferencia del 2019, que contribuyó con un valor agregado arriba de los 25 billones de pesos y una participación en el PIB nacional superior al 2,5%, cifras que fueron reportadas en la edición digital del mes de noviembre en el Diario (El Tiempo, 2021) en entrevista con Ricardo Galindo, viceministro de Turismo.
The purpose of this monograph is to analyze the effects of the National Consumption Tax (Impuesto Nacional al Consumo-INC) on the gastronomic sector in Colombia during the Covid-19, a period of economic contraction during which the declaration of the State of Emergency drastically affected the sector of restaurants and establishments that offer food services and increased around 8% of formal employment in the country, impacting national employment figures. In order to achieve the proposed objectives, the document is divided into four chapters structured as follows: Chapter 1, approach and contextualization of the subject matter, objectives, justification, methodology, background, theoretical and legal framework that support the research. Chapter 2 focuses on the fulfillment of the proposed objective on the tax effects of the consumption tax on the gastronomic sector in Colombia. Chapter 3 contains the current regulations in which the consumption tax in Colombia is framed. Chapter 4 describes the impacts and effects on the gastronomic sector within the framework of the application of this tax. Finally, the conclusions generated after the process of compiling the effects of the national consumption tax on the gastronomic sector in Colombia during Covid-19 are presented, in addition to comparing collection figures before and after the pandemic. The described panorama was totally distorted with the increase of the disease produced by the Covid-19 coronavirus, worsening the economic forecasts due to the social measures implemented by the government such as the closing of mobility at the borders, isolation, mandatory and voluntary confinements in order to reduce the transmission of the virus, negatively impacting the economic sectors of the country, since the year 2020 ended with a total of 3.75 million unemployed people, representing a drop of 6.8% of the gross national product known as (GDP). This report shows the affectations of the tourism sector, as indicated by the survey conducted by DANE and published in its July digital edition of the magazine (Forbes, 2020), where it is reported that, in the month of April 2020, 85.7% of the companies offering tourism services, booking and related activities located in the country temporarily suspended their activities, while the remaining 14.3% partially operated. The cessation of activities in food outlets, amusement and entertainment establishments, vacation service providers and others related to this sector contributed to the increase in unemployment rates, total closure of activities and significant losses in establishments as a consequence of the regulations implemented for the mobility of people inside and outside the country. According to DANE's tourism satellite account - CST, in 2020 the tourism sector produced an added value of 8.97 trillion pesos with a participation of 1% in the National GDP. Unlike 2019, which contributed with an added value above 25 trillion pesos and a participation in the national GDP above 2.5%, figures that were reported in the November digital edition of the Newspaper (El Tiempo, 2021) in an interview with Ricardo Galindo, Vice Minister of Tourism
The purpose of this monograph is to analyze the effects of the National Consumption Tax (Impuesto Nacional al Consumo-INC) on the gastronomic sector in Colombia during the Covid-19, a period of economic contraction during which the declaration of the State of Emergency drastically affected the sector of restaurants and establishments that offer food services and increased around 8% of formal employment in the country, impacting national employment figures. In order to achieve the proposed objectives, the document is divided into four chapters structured as follows: Chapter 1, approach and contextualization of the subject matter, objectives, justification, methodology, background, theoretical and legal framework that support the research. Chapter 2 focuses on the fulfillment of the proposed objective on the tax effects of the consumption tax on the gastronomic sector in Colombia. Chapter 3 contains the current regulations in which the consumption tax in Colombia is framed. Chapter 4 describes the impacts and effects on the gastronomic sector within the framework of the application of this tax. Finally, the conclusions generated after the process of compiling the effects of the national consumption tax on the gastronomic sector in Colombia during Covid-19 are presented, in addition to comparing collection figures before and after the pandemic. The described panorama was totally distorted with the increase of the disease produced by the Covid-19 coronavirus, worsening the economic forecasts due to the social measures implemented by the government such as the closing of mobility at the borders, isolation, mandatory and voluntary confinements in order to reduce the transmission of the virus, negatively impacting the economic sectors of the country, since the year 2020 ended with a total of 3.75 million unemployed people, representing a drop of 6.8% of the gross national product known as (GDP). This report shows the affectations of the tourism sector, as indicated by the survey conducted by DANE and published in its July digital edition of the magazine (Forbes, 2020), where it is reported that, in the month of April 2020, 85.7% of the companies offering tourism services, booking and related activities located in the country temporarily suspended their activities, while the remaining 14.3% partially operated. The cessation of activities in food outlets, amusement and entertainment establishments, vacation service providers and others related to this sector contributed to the increase in unemployment rates, total closure of activities and significant losses in establishments as a consequence of the regulations implemented for the mobility of people inside and outside the country. According to DANE's tourism satellite account - CST, in 2020 the tourism sector produced an added value of 8.97 trillion pesos with a participation of 1% in the National GDP. Unlike 2019, which contributed with an added value above 25 trillion pesos and a participation in the national GDP above 2.5%, figures that were reported in the November digital edition of the Newspaper (El Tiempo, 2021) in an interview with Ricardo Galindo, Vice Minister of Tourism
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Palabras clave
Impuesto nacional al consumo, Covid-19, Tributario, Gastronómico, Impacto, National excise tax, Covid-19, Taxation, Gastronomy, Impact
