Analysis of behavior of sales tax due to implementation of national consumption tax

This paper focuses on analyzing the taxation behavior in terms of taxpayers, tax collection and economic activities, both in sales tax for the fiscal periods 2012 and 2013, and in the national tax to the consumption during the fiscal period 2013. This analysis centers on knowing the effects of the t...

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Bibliografske podrobnosti
Glavni avtor:	Corredor-López, Luisa Fernanda
Format:	Online
Jezik:	spa
Izdano:	Universidad Pedagógica y Tecnológica de Colombia - UPTC 2014
Teme:	taxation reform tax tax payers tax collection supervision new obligations. reforma tributaria impuesto contribuyentes recaudo fiscalización nuevas obligaciones.
Online dostop:	https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934

Opis
Izvleček:	This paper focuses on analyzing the taxation behavior in terms of taxpayers, tax collection and economic activities, both in sales tax for the fiscal periods 2012 and 2013, and in the national tax to the consumption during the fiscal period 2013. This analysis centers on knowing the effects of the taxation reform in 2012 regarding these two taxes.