Mecanismos que se pueden implementar para presentar oportunamente los pagos de impuestos en las pequeñas empresas ubicada en la ciudad de Barranquilla
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Fecha
2025
Autores
Garcerant Camargo, Ruby del Carmen
España Morales, Ivett Sofía
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En Colombia, la inestabilidad de las reformas tributarias generó incertidumbre para
los empresarios, especialmente en las pequeñas empresas, fundamentales para la
economía local. Estas reformas elevaron la carga tributaria y requirieron un
conocimiento profundo de la normativa, lo que conllevó con frecuencia a confusión
en el cumplimiento de las obligaciones fiscales. La imprecisión en las fechas de
presentación o una gestión inadecuada de la información derivaron en errores que
fueron interpretados como evasión o elusión fiscal, desencadenando sanciones que
afectaron la estabilidad financiera. En este contexto, resultó crucial identificar la
normativa tributaria vigente aplicable a las pequeñas empresas de Barranquilla,
evaluando su impacto fiscal y las oportunidades de optimización en el cumplimiento
de sus deberes. Además, fue clave determinar los mecanismos automatizados
disponibles en la gestión tributaria, resaltando su capacidad para minimizar retrasos
y errores en la presentación y pago de impuestos. Finalmente, se propuso una
estrategia de formación y divulgación en cultura fiscal y tributaria, dirigida a equipos
financieros y gerenciales, con el fin de reforzar la comprensión del deber tributario
y su importancia en la sostenibilidad del sistema fiscal, promoviendo así un marco
más equitativo y eficiente.
In Colombia, the instability of tax reforms generated uncertainty for entrepreneurs, especially small businesses, which are crucial to the local economy. These reforms increased the tax burden and required in-depth knowledge of the regulations, which often led to confusion in complying with tax obligations. Inaccurate filing dates or inadequate information management led to errors that were interpreted as tax evasion or avoidance, triggering sanctions that affected financial stability.In this context, it was crucial to identify the current tax regulations applicable to small businesses in Barranquilla, assessing their tax impact and opportunities for optimization in compliance with their obligations. Furthermore, it was key to identify the automated mechanisms available for tax management, highlighting their ability to minimize delays and errors in tax filing and payment. Finally, a tax and fiscal culture training and outreach strategy was proposed, aimed at financial and management teams, to strengthen their understanding of tax obligations and their importance in the sustainability of the tax system, thereby promoting a more equitable and efficient framework.
In Colombia, the instability of tax reforms generated uncertainty for entrepreneurs, especially small businesses, which are crucial to the local economy. These reforms increased the tax burden and required in-depth knowledge of the regulations, which often led to confusion in complying with tax obligations. Inaccurate filing dates or inadequate information management led to errors that were interpreted as tax evasion or avoidance, triggering sanctions that affected financial stability.In this context, it was crucial to identify the current tax regulations applicable to small businesses in Barranquilla, assessing their tax impact and opportunities for optimization in compliance with their obligations. Furthermore, it was key to identify the automated mechanisms available for tax management, highlighting their ability to minimize delays and errors in tax filing and payment. Finally, a tax and fiscal culture training and outreach strategy was proposed, aimed at financial and management teams, to strengthen their understanding of tax obligations and their importance in the sustainability of the tax system, thereby promoting a more equitable and efficient framework.
Descripción
Palabras clave
Tributos, Fiscalización, Carga tributaria, Impacto fiscal, Evasión, Elusión, Sanciones, Reformas tributarias, Pequeñas empresas, Cultura fiscal
