Repercusiones de la falta de información tributaria en la liquidación y presentación del impuesto de industria y comercio a los contribuyentes de las empresas del sector de vigilancia en Colombia
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Fecha
2023
Autores
Arriaga Visbal, Yaskelly
Gutiérrez Díaz, Lina
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En esta investigación se presenta la incidencia que tiene la falta de información tributaria clara, precisa, concisa y de fácil acceso para los contribuyentes del sector de vigilancia y seguridad privada.
El concepto impositivo ha estado presente desde toda la historia de la humanidad. Y poco a poco se fueron creando impuestos para que se fueran supliendo una serie de necesidades que presenta la comunidad, su importancia en el recaudo por parte del estado radica en que a la falta de estos recursos no se podría cumplir con la ejecución del plan de desarrollo y creando un déficit fiscal.
En la actualidad los impuestos territoriales han logrado alcanzar una gran importancia para el desarrollo y sostenimiento de todas las actividades municipales. Sin embargo y a pesar de esta importancia, a resultado complicado para los organismos estatales generar el recaudo de los recursos y así cumplir con sus planes de inversión. Esto debido a que el acceso de la información tributaria resulta difícil para el contribuyente generando con ello la no presentación de los impuestos o de manera tardía.
This research presents the impact of the lack of clear, precise, concise and easily accessible tax information for taxpayers in the private security and surveillance sector. The tax concept has been present since the entire history of humanity. And little by little, taxes were created to meet a series of needs that the community presents, their importance in the collection by the state lies in the fact that in the absence of these resources the execution of the plan could not be fulfilled. development and creating a fiscal deficit. Currently, land taxes have achieved great importance for the development and maintenance of all municipal activities. However, despite this importance, it has been difficult for state agencies to generate the collection of resources and thus comply with their investment plans. This is because access to tax information is difficult for the taxpayer, resulting in non-filing or late filing of taxes.
This research presents the impact of the lack of clear, precise, concise and easily accessible tax information for taxpayers in the private security and surveillance sector. The tax concept has been present since the entire history of humanity. And little by little, taxes were created to meet a series of needs that the community presents, their importance in the collection by the state lies in the fact that in the absence of these resources the execution of the plan could not be fulfilled. development and creating a fiscal deficit. Currently, land taxes have achieved great importance for the development and maintenance of all municipal activities. However, despite this importance, it has been difficult for state agencies to generate the collection of resources and thus comply with their investment plans. This is because access to tax information is difficult for the taxpayer, resulting in non-filing or late filing of taxes.
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Palabras clave
Estatuto tributario, Formularios únicos de presentación, Calendario tributario, Sujetos obligados, Base gravable, Tarifa, Métodos de pago, Tax statute, Unique presentation forms, Tax calendar, Obligated subjects, Tax base, Rate, Payment methods
