We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
Beneficios tributarios de carácter nacional aplicados por las PYMES del Departamento del Quindío entre los años gravables 2015 - 2020.
- Authors
Torres-Castaño, Ana Gladys; Fajardo-Calderón, Constanza Loreth; Alzate-Palacio, Johanna Marcela
- Abstract
This research article identifies national tax benefits, among which are income not constituting income or occasional profit, deductions, exempt income, tax discounts and reduced rates, among others; SMEs are classified according to economic activities and the rules that regulate them; and finally; The implementation of national tax benefits applied to SMEs in the department of Quindío is analyzed. The research is carried out under the descriptive method using a mixed approach, considering a qualitative part since there is a conceptual, theoretical and documentary reference; and another quantitative part, due to the use of statistical methods and data tabulation for the presentation of the results, in addition, a survey structured by sections according to the type of tax benefit is used as an instrument for collecting the information. The results indicate that there are several tax benefits that SMEs in the department of Quindío do not use, either due to ignorance or because they do not meet the requirements to access them. In addition, it is evidenced that entrepreneurs use the most well-known tax benefits, such as those granted in the simple tax regime, considering that it allows them to reduce the payment of taxes and generate savings to invest, hire more employees and grow in the market.
- Subjects
TAX benefits; TAX planning; DISCOUNT prices; ECONOMIC activity; BUSINESS enterprises; STATISTICS
- Publication
Libre Empresa, 2021, Vol 18, Issue 1, p29
- ISSN
1657-2815
- Publication type
Article
- DOI
10.18041/1657-2815/libreempresa.2021v18n1.8448