Influencia del recaudo de impuestos de industria y comercio (ICA) ante el sostenimiento financiero de establecimientos legalmente constituidos en el municipio de Sabanalarga Atlántico
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Fecha
2025
Autores
Jaramillo Padilla, Duvan
Hernández Rúa, Norelys
Orozco Orozco, Breiner
Guzmán Andrade, Camilo
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El presente trabajo de investigación tiene como propósito analizar la influencia del
recaudo del Impuesto de Industria y Comercio (ICA) en el sostenimiento financiero
de los establecimientos de comercio legalmente constituidos en el municipio de
Sabanalarga, Atlántico. Esta investigación surge a partir de una problemática
concreta: la evasión fiscal de este impuesto por parte de múltiples comerciantes, lo
cual genera consecuencias negativas tanto en la capacidad de gestión del municipio
como en la competitividad de las empresas que sí cumplen con sus obligaciones
tributarias. Se formula como pregunta problema: ¿Cómo la evasión del recaudo del
impuesto de industria y comercio (ICA) influye en el sostenimiento financiero de los
establecimientos de comercio legalmente constituidos en el municipio de
Sabanalarga, Atlántico? El estudio se enmarca en la línea de investigación en
tributación y adopta un enfoque cuantitativo, con un diseño metodológico no
experimental, de tipo transeccional y descriptivo. Se emplea el método deductivo,
partiendo de conceptos generales sobre evasión tributaria, sostenibilidad financiera
y competitividad empresarial, para luego centrarse en el contexto local del
municipio. La variable independiente corresponde al nivel de evasión del impuesto
ICA y la variable dependiente se refiere al sostenimiento financiero de los
establecimientos de comercio. La población objeto de estudio fueron los
comerciantes legalmente registrados en Sabanalarga. En función de los objetivos
específicos, se identificaron los principales mecanismos de evasión fiscal presentes
en la zona, entre ellos la subdeclaración de ingresos, la informalidad, el no registro
en la cámara de comercio y el uso de prácticas fraudulentas como el ocultamiento
de la facturación real. Estas conductas no solo reducen el recaudo para el municipio,
sino que también afectan de forma directa a los empresarios formales, quienes
enfrentan una mayor carga tributaria relativa y condiciones desiguales de
competencia. En segundo lugar, se evaluó la gestión de sostenimiento financiero de
los establecimientos comerciales, identificando como principales limitaciones la falta
de cultura financiera, el escaso acceso a créditos formales, la ausencia de
planificación tributaria y la débil educación en temas contables y administrativos
The purpose of this research paper is to analyze the influence of Industry and Commerce Tax (ICA) collection on the financial sustainability of legally established commercial establishments in the municipality of Sabanalarga, Atlántico. This research arises from a specific problem: tax evasion of this tax by many merchants, which has negative consequences both on the municipality's management capacity and on the competitiveness of companies that do comply with their tax obligations. The research question is formulated as follows: How does the evasion of Industry and Commerce Tax (ICA) collection influence the financial sustainability of legally established commercial establishments in the municipality of Sabanalarga, Atlántico? The study is part of the line of research on taxation and adopts a quantitative approach, with a non-experimental, cross-sectional, and descriptive methodological design. The deductive method is used, starting from general concepts of tax evasion, financial sustainability, and business competitiveness, and then focusing on the local context of the municipality. The independent variable corresponds to the level of ICA tax evasion, and the dependent variable refers to the financial sustainability of commercial establishments. The study population was legally registered merchants in Sabanalarga. Based on the specific objectives, the main tax evasion mechanisms present in the area were identified, including underreporting of income, informality, failure to register with the chamber of commerce, and the use of fraudulent practices such as concealing actual turnover. These behaviors not only reduce revenue for the municipality, but also directly affect formal entrepreneurs, who face a higher relative tax burden and unequal competitive conditions. Second, the financial sustainability management of commercial establishments was evaluated, identifying as main limitations the lack of financial culture, limited access to formal credit, the absence of tax planning, and weak education in accounting and administrative matters.
The purpose of this research paper is to analyze the influence of Industry and Commerce Tax (ICA) collection on the financial sustainability of legally established commercial establishments in the municipality of Sabanalarga, Atlántico. This research arises from a specific problem: tax evasion of this tax by many merchants, which has negative consequences both on the municipality's management capacity and on the competitiveness of companies that do comply with their tax obligations. The research question is formulated as follows: How does the evasion of Industry and Commerce Tax (ICA) collection influence the financial sustainability of legally established commercial establishments in the municipality of Sabanalarga, Atlántico? The study is part of the line of research on taxation and adopts a quantitative approach, with a non-experimental, cross-sectional, and descriptive methodological design. The deductive method is used, starting from general concepts of tax evasion, financial sustainability, and business competitiveness, and then focusing on the local context of the municipality. The independent variable corresponds to the level of ICA tax evasion, and the dependent variable refers to the financial sustainability of commercial establishments. The study population was legally registered merchants in Sabanalarga. Based on the specific objectives, the main tax evasion mechanisms present in the area were identified, including underreporting of income, informality, failure to register with the chamber of commerce, and the use of fraudulent practices such as concealing actual turnover. These behaviors not only reduce revenue for the municipality, but also directly affect formal entrepreneurs, who face a higher relative tax burden and unequal competitive conditions. Second, the financial sustainability management of commercial establishments was evaluated, identifying as main limitations the lack of financial culture, limited access to formal credit, the absence of tax planning, and weak education in accounting and administrative matters.
Descripción
Palabras clave
Mecanismos, Niveles, Control, Fiscalización, Capacidad, Acceso, Impacto, Generación, Estrategias
