Factores determinantes en la escogencia del régimen simple de tributación en las microempresas en Colombia
Fecha
2023
Autores
Rodríguez Cantillo, Lorena Patricia
Almanza Donado, Nataly Isabel
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En la siguiente revisión documental, se dará una explicación clara sobre el régimen simple de tributación, sus fundamentos legales y su auge en el sistema de tributación colombiano. También se analizarán estudios realizados con respecto al régimen simple, sus mecanismos de recaudo, su pertinencia y su favorabilidad en materia de impuestos para los contribuyentes que decidan inscribirse en este. Además de forma detallada se analizarán datos provenientes de estudios realizados por entes gubernamentales y de recaudo. También se propondrán recomendaciones para que los contribuyentes decidan acogerse al RSTEl presente trabajo de investigación pretende establecer los factores determinantes del régimen simple de tributación en las microempresas de Barranquilla, en este sentido se abordará el tipo de investigación cuantitativa. Beneficios en la reducción de costos en la contratación de empleados.Los contribuyentes pertenecientes a este régimen tienen como beneficio de deducción de costos los pagos realizados por conceptos de aportes de pensión de sus empleados, cabe resaltar que dicha deducción no aplica para los impuestos municipales y distritales.Así mismo están exonerados del pago a los aportes parafiscales como: Servicios nacional de aprendizaje (SENA), Instituto Colombiano de bienestar familiar (ICBF), y los aportes a entidades promotoras de salud. 4.2.3 Descuentos en el pago por gravamen Los responsables de este régimen podrán descontarse el GMF a partir del año 2023, de los gravámenes efectivamente pagados en el periodo gravable correspondiente, independientemente que tengan relación de causalidad con su actividad productora de renta. Proponer estrategias que permitan establecer la eficiencia del Régimen simple de tributación frente al régimen ordinario en las microempresas de Colombia. Realizar un análisis paralelo entre los costos fiscales y tributarios del año inmediatamente anterior con relación a lo tributario en el régimen ordinario. Utilizar indicadores financieros de liquidez con respecto al flujo de caja que obtiene perteneciendo al régimen simple de tributación. Analizar el beneficio existente con respecto los gastos producidos para cumplir con sus obligaciones formales y sustanciales. Establecer una estrategia que permite conocer en tiempo real la rentabilidad de la empresa, ya que en este se declara según sus ingresos, sin abarcar los costos que se incurran sobre la realización de su actividad. De la revisión documental realizada se puede concluir que; el régimen simple tiene muchos beneficios comparados con el régimen ordinario de tributación en renta, sin embargo, existen contribuyentes para los cuales resulta mejor permanecer en el régimen ordinario, ya que en el RST se tributa por los ingresos obtenidos, existen compañías cuyos ingresos son elevados y al hacer una comparación entre ambos regímenes, el impuesto a pagar es menor cuando se tributa en el régimen ordinario.
In the following documentary review, a clear explanation will be given about the simple tax regime, its legal foundations and its rise in the Colombian tax system. Studies carried out regarding the simple regime, its collection mechanisms, its relevance and its favorability in terms of taxes for taxpayers who decide to enroll in it will also be analyzed.In addition, data from studies carried out by government and collection entities will be analyzed in detail.Recommendations will also be proposed so that taxpayers decide to benefit from the RST.Benefits in reducing costs in hiring employees.Taxpayers belonging to this regime have the benefit of cost deductions for payments made for the pension contributions of their employees. It should be noted that said deduction does not apply to municipal and district taxes.Likewise, they are exempt from payment of parafiscal contributions such as: National Learning Services (SENA), Colombian Institute of Family Welfare (ICBF), and contributions to health promoting entities.Those responsible for this regime will be able to deduct the GMF starting in 2023 from the taxes actually paid in the corresponding tax period, regardless of whether they have a causal relationship with their income-producing activity.Propose strategies that allow establishing the efficiency of the simple tax regime compared to the ordinary regime in microenterprises in Colombia.Carry out a parallel analysis between the fiscal and tax costs of the immediately previous year in relation to the tax in the ordinary regime.Use financial liquidity indicators with respect to the cash flow obtained by belonging to the simple tax regime.Analyze the existing benefit with respect to the expenses incurred to comply with its formal and substantial obligations.Establish a strategy that allows you to know in real time the profitability of the company, since it is declared according to its income, without covering the costs incurred in carrying out its activity.From the documentary review carried out, it can be concluded that; The simple regime has many benefits compared to the ordinary income tax regime, however, there are taxpayers for whom it is better to remain in the ordinary regime, since in the RST they are taxed on the income obtained, there are companies whose income is high and when making a comparison between both regimes, the tax payable is lower when taxed in the ordinary regime
In the following documentary review, a clear explanation will be given about the simple tax regime, its legal foundations and its rise in the Colombian tax system. Studies carried out regarding the simple regime, its collection mechanisms, its relevance and its favorability in terms of taxes for taxpayers who decide to enroll in it will also be analyzed.In addition, data from studies carried out by government and collection entities will be analyzed in detail.Recommendations will also be proposed so that taxpayers decide to benefit from the RST.Benefits in reducing costs in hiring employees.Taxpayers belonging to this regime have the benefit of cost deductions for payments made for the pension contributions of their employees. It should be noted that said deduction does not apply to municipal and district taxes.Likewise, they are exempt from payment of parafiscal contributions such as: National Learning Services (SENA), Colombian Institute of Family Welfare (ICBF), and contributions to health promoting entities.Those responsible for this regime will be able to deduct the GMF starting in 2023 from the taxes actually paid in the corresponding tax period, regardless of whether they have a causal relationship with their income-producing activity.Propose strategies that allow establishing the efficiency of the simple tax regime compared to the ordinary regime in microenterprises in Colombia.Carry out a parallel analysis between the fiscal and tax costs of the immediately previous year in relation to the tax in the ordinary regime.Use financial liquidity indicators with respect to the cash flow obtained by belonging to the simple tax regime.Analyze the existing benefit with respect to the expenses incurred to comply with its formal and substantial obligations.Establish a strategy that allows you to know in real time the profitability of the company, since it is declared according to its income, without covering the costs incurred in carrying out its activity.From the documentary review carried out, it can be concluded that; The simple regime has many benefits compared to the ordinary income tax regime, however, there are taxpayers for whom it is better to remain in the ordinary regime, since in the RST they are taxed on the income obtained, there are companies whose income is high and when making a comparison between both regimes, the tax payable is lower when taxed in the ordinary regime
Descripción
Palabras clave
Régimen simple de tributación, Pertinencia, Beneficios, Impuesto sobre la renta, Formalidad, Evasión, Alusión, Simple tax regime, Relevance, Benefits, Income tax, Formality, Evasion, Allusion
