Mecanismo de retención en la fuente y su afectación en la liquidez en las empresas del sector industrial de Barranquilla
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Fecha
2025
Autores
Alvarez Benedetti, Vanessa
López Acosta, Nohelia Judith
Montes Núñez, Jaime David
Solano Castro, Andrés Felipe
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En la presente investigación se tuvo como objetivo principal identificar cuál es el
efecto del sistema de retención en la fuente del impuesto de renta e industria y
comercio en la liquidez de las empresas del sector industrial en Barranquilla. Tuvo
como propósito dar respuesta a través del análisis de la relación entre las
retenciones, los flujos de efectivo, la disponibilidad de recursos para inversión y
operación, el comportamiento de la liquidez ante distintas tarifas según la actividad
económica desarrolladas por empresas manufactureras las cuales son claves al
momento de practicarse los anticipos. Así mismo, se evaluó la relación entre las
retenciones fiscales y los flujos de efectivo, se analizó cómo la disponibilidad de
recursos económicos para inversión y operación se ve afectada por el cumplimiento
de estas obligaciones; y se clasificaron las distintas tarifas de retención según la
actividad económica desempeñada tanto en el ámbito nacional como territorial. En
el contexto de la ciudad de Barranquilla, el sector industrial representa un
componente clave de la economía regional, destacándose por su contribución
significativa al empleo y al producto industrial del Caribe colombiano. No obstante,
la implementación del sistema de retenciones y autorretenciones ha obligado a
estas empresas a reorganizar sus flujos de caja, especialmente aquellas que operan
bajo esquemas de ventas a crédito, enfrentando así limitaciones para cumplir con
sus obligaciones tributarias sin afectar su operatividad. De esta manera, se expuso
como problemática central de esta investigación el fuerte impacto que tiene el
sistema de retención en la fuente tanto del impuesto de renta como del impuesto de
industria y comercio sobre el sector industrial en Barranquilla. Este mecanismo,
aunque diseñado con fines de control y eficiencia tributaria, genera obligaciones
fiscales anticipadas que desequilibra en la mayoría de las ocasiones, el flujo de caja
de las compañías, especialmente aquellas que dependen de ventas a crédito o que
enfrentan márgenes operativos ajustados.
The main objective of this research was to identify the effect of the withholding tax system on the liquidity of companies in the industrial sector in Barranquilla. Its purpose was to provide an answer through the analysis of the relationship between withholdings, cash flows, availability of resources for investment and operation, the behavior of liquidity in the face of different rates according to the economic activity developed by manufacturing companies, which are key at the time of making advance payments. Likewise, the relationship between withholding taxes and cash flows was evaluated, it was analyzed how the availability of economic resources for investment and operation is affected by the compliance with these obligations; and the different withholding rates were classified according to the economic activity performed both at the national and territorial level. In the context of the city of Barranquilla, the industrial sector represents a key component of the regional economy, standing out for its significant contribution to employment and the industrial product of the Colombian Caribbean. However, the implementation of the withholding and self-withholding system has forced these companies to reorganize their cash flows, especially those operating under credit sales schemes, thus facing limitations to meet their tax obligations without affecting their operations. Thus, the main problem of this research was the strong impact of the withholding tax system on the industrial sector in Barranquilla. This mechanism, although designed for tax control and efficiency purposes, generates anticipated tax obligations that unbalance, in most cases, the cash flow of companies, especially those that depend on credit sales or face tight operating margins.
The main objective of this research was to identify the effect of the withholding tax system on the liquidity of companies in the industrial sector in Barranquilla. Its purpose was to provide an answer through the analysis of the relationship between withholdings, cash flows, availability of resources for investment and operation, the behavior of liquidity in the face of different rates according to the economic activity developed by manufacturing companies, which are key at the time of making advance payments. Likewise, the relationship between withholding taxes and cash flows was evaluated, it was analyzed how the availability of economic resources for investment and operation is affected by the compliance with these obligations; and the different withholding rates were classified according to the economic activity performed both at the national and territorial level. In the context of the city of Barranquilla, the industrial sector represents a key component of the regional economy, standing out for its significant contribution to employment and the industrial product of the Colombian Caribbean. However, the implementation of the withholding and self-withholding system has forced these companies to reorganize their cash flows, especially those operating under credit sales schemes, thus facing limitations to meet their tax obligations without affecting their operations. Thus, the main problem of this research was the strong impact of the withholding tax system on the industrial sector in Barranquilla. This mechanism, although designed for tax control and efficiency purposes, generates anticipated tax obligations that unbalance, in most cases, the cash flow of companies, especially those that depend on credit sales or face tight operating margins.
Descripción
Palabras clave
Retenciones, Impuestos, Liquidez, Indicadores, Estrategias financieras, Solvencia
