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

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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Bibliographic Details
Main Author: Corredor-López, Luisa Fernanda
Format: Online
Language:spa
Published: Universidad Pedagógica y Tecnológica de Colombia - UPTC 2014
Subjects:
taxation reform
tax
tax payers
tax collection
supervision
new obligations.
reforma tributaria
impuesto
contribuyentes
recaudo
fiscalización
nuevas obligaciones.
Online Access:https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934
Description
Summary: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.