Simple tax regime analysis Análisis de régimen simple de tributación en Colombia

Abstract

This research article aims to carry out an analysis of the simple tax regime in Colombia, in which it seeks to identify the advantages and disadvantages that the implementation of this new tax produces for the different taxpayers, to carry out this study a methodology with a documentary design, of a description type, since a review of the bibliography related to the subject under study, objectives of books, electronic journals and renowned repositories was made. The development of this research is important since it takes into consideration an issue of great importance in the tax field, such as the Simple Tax Regime, which will give a contribution to all people who have or do not intend to benefit from this new regime. Within the results it can be evidence that with the application of the aforementioned regime it is sought to minimize the different tax burdens to which companies are subjected, synthesizing in a single form several types of taxes, however, this system has a series of recent of gaps, which does not quite convince taxpayers because the taxable base is considered simply with ordinary and extraordinary income. In conclusion, it can be said that this type of tax system is considered not viable by some taxpayers, since the benefits it offers are not enough to positively affect the payment of taxes to be canceled by the taxpayers.