Comportamiento del recaudo tributario bajo el régimen simple de tributación en la ciudad de Cúcuta años 2021 y 2022
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Fecha
2023
Autores
Corzo Sierra, Luis Alexander
Prada Marín, Claudio
Ruiz Landinez, Sandy Paola
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El sistema tributario colombiano al igual que muchos otros, está compuesto por un conjunto de
normas que regulan la forma como se debe liquidar y pagar los impuestos para contribuir al
financiamiento e inversión de los gastos del Estado. Todas estas normas pueden hacer muy difícil
para los contribuyentes el cumplimiento de sus obligaciones tributarias; ocasionando en algunos casos
que las personas ejerzan sus actividades económicas en la informalidad y por lo tanto sin pagar
impuestos; generando una desventaja competitiva con empresas que si cumplen con la ley.
El gobierno nacional, asesorado por una comisión de expertos. Creo el régimen simple de tributación
como un mecanismo para que los contribuyentes que se encuentran en la informalidad laboral y
empresarial; puedan cumplir con sus obligaciones frente al Estado y a sus trabajadores. Con la
finalidad de hacerlas más competitivas, mejorar el recaudo de impuestos y disminuir los índices de
desempleo. Esta monografía se enfocó en el comportamiento que ha tenido el recaudo tributario por
concepto de Régimen Simple de Tributación; por tratarse de una alternativa que tienen los
contribuyentes al régimen ordinario de renta, que busca simplificar la forma de liquidar el pagar los
impuestos en el territorio nacional; logrando un aumento en la formalización laboral y empresarial
de los pequeños contribuyentes, tenderos de barrio, panaderos, peluqueros y demás microempresarios
del país que hoy en día no pagan impuestos.
La investigación se centra en resaltar los aspectos relevantes del RST, como la facilidad para calcular
la base gravable, las tarifas reducidas con la ley 2277 de 2022; la exclusión de ser responsables de
IVA si se trata de tiendas pequeñas, peluquerías y mini-mercados. Describe el comportamiento del
recaudo de impuestos por ese concepto durante los años gravables 2021 y 2022 en el departamento
de Norte de Santander y en especial en su capital Cúcuta; arrojando como resultado un evidente
incremento de los contribuyentes que se inscriben al RST año tras año desde su creación, resaltando
que más del 55% son nuevos contribuyentes. con un total de 763 inscritos en Cúcuta a 31 de diciembre
de 2022, y un recaudo por valor de 11.506 millones de pesos en la seccional de Cúcuta de la dirección
de impuestos y aduanas nacionales DIAN. Se pudo concluir que gracias al Régimen Simple de
Tributación muchos contribuyentes han logrado formalizar sus emprendimientos y crear empresas
con tarifas de impuesto favorables, facilidad en la determinación del tributo sin necesidad de soportar
costos y deducciones y teniendo beneficios adicionales como descuentos tributarios por los aportes a
pensión de sus trabajadores. Adicionalmente ayudando a que en la ciudad disminuya un poco la
informalidad, ya que la ciudad está entre las tres primeras ciudades con el mayor índice de desempleo
e informalidad.
The Colombian tax system, like many others, is composed of a set of rules that regulate the way taxes must be paid to contribute to the financing and investment of the State's expenses. All these rules can make it very difficult for taxpayers to comply with their tax obligations; causing in some cases that people exercise their economic activities in informality and therefore without paying taxes; generating a competitive disadvantage with companies that do comply with the law. The national government, advised by a commission of experts. It created the simple taxation regime as a mechanism for taxpayers who are in the labor and business informality, to comply with their obligations to the State and their workers. In order to make them more competitive, improve tax collection and reduce unemployment rates.This monograph focused on the behavior of tax collection under the Simple Taxation Regime, as it is an alternative for taxpayers to the ordinary income regime, which seeks to simplify the way of paying taxes in the national territory, achieving an increase in the labor and business formalization of small taxpayers, neighborhood shopkeepers, bakers, hairdressers and other micro-entrepreneurs in the country who today do not pay taxes. The research focuses on highlighting the relevant aspects of the RST, such as the ease of calculating the taxable base, the reduced rates with Law 2277 of 2022; the exclusion of being liable for VAT in the case of small stores, hairdressers and mini-markets. Describes the behavior of tax collection for this concept during the taxable years 2021 and 2022 in the department of Norte de Santander and especially in its capital Cúcuta; showing as a result an evident increase of taxpayers that register to the RST year after year since its creation, highlighting that more than 55% are new taxpayers. As of December 31, 2022, with a total of 763 registered taxpayers in Cúcuta, and a collection of 11,506 million pesos in the Cúcuta branch of the National Tax and Customs Directorate DIAN (Dirección de Impuestos y aduanas Nacionales DIAN). It was concluded that thanks to the Simple Tax Regime many taxpayers have been able to formalize their enterprises and create companies with favorable tax rates, ease in the determination of the tax without the need to bear costs and deductions and having additional benefits such as tax discounts for the pension contributions of their workers. Additionally, this has helped to reduce informality in the city, since the city is among the first three cities with the highest unemployment and informality rates.
The Colombian tax system, like many others, is composed of a set of rules that regulate the way taxes must be paid to contribute to the financing and investment of the State's expenses. All these rules can make it very difficult for taxpayers to comply with their tax obligations; causing in some cases that people exercise their economic activities in informality and therefore without paying taxes; generating a competitive disadvantage with companies that do comply with the law. The national government, advised by a commission of experts. It created the simple taxation regime as a mechanism for taxpayers who are in the labor and business informality, to comply with their obligations to the State and their workers. In order to make them more competitive, improve tax collection and reduce unemployment rates.This monograph focused on the behavior of tax collection under the Simple Taxation Regime, as it is an alternative for taxpayers to the ordinary income regime, which seeks to simplify the way of paying taxes in the national territory, achieving an increase in the labor and business formalization of small taxpayers, neighborhood shopkeepers, bakers, hairdressers and other micro-entrepreneurs in the country who today do not pay taxes. The research focuses on highlighting the relevant aspects of the RST, such as the ease of calculating the taxable base, the reduced rates with Law 2277 of 2022; the exclusion of being liable for VAT in the case of small stores, hairdressers and mini-markets. Describes the behavior of tax collection for this concept during the taxable years 2021 and 2022 in the department of Norte de Santander and especially in its capital Cúcuta; showing as a result an evident increase of taxpayers that register to the RST year after year since its creation, highlighting that more than 55% are new taxpayers. As of December 31, 2022, with a total of 763 registered taxpayers in Cúcuta, and a collection of 11,506 million pesos in the Cúcuta branch of the National Tax and Customs Directorate DIAN (Dirección de Impuestos y aduanas Nacionales DIAN). It was concluded that thanks to the Simple Tax Regime many taxpayers have been able to formalize their enterprises and create companies with favorable tax rates, ease in the determination of the tax without the need to bear costs and deductions and having additional benefits such as tax discounts for the pension contributions of their workers. Additionally, this has helped to reduce informality in the city, since the city is among the first three cities with the highest unemployment and informality rates.
Descripción
Palabras clave
Impuestos, Desempleo, Recaudo, Informalidad, Taxation, Unemployment, Tax collection, Informality
