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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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia - UPTC
2014
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| Online Access: | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934 |
| _version_ | 1801706686623252480 |
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| author | Corredor-López, Luisa Fernanda |
| author_facet | Corredor-López, Luisa Fernanda |
| author_sort | Corredor-López, Luisa Fernanda |
| collection | OJS |
| description | 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. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-3934 |
| institution | Revista Ingeniería, Investigación y Desarrollo |
| language | spa |
| publishDate | 2014 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia - UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-39342017-06-28T21:29:00Z Analysis of behavior of sales tax due to implementation of national consumption tax Análisis del comportamiento del impuesto a las ventas con la implementación del impuesto nacional al consumo Corredor-López, Luisa Fernanda taxation reform tax tax payers tax collection supervision new obligations. reforma tributaria impuesto contribuyentes recaudo fiscalización nuevas obligaciones. 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. Este artículo presenta una descripción del comportamiento tributario en cuanto a responsables, recaudo y actividades económicas más representativas, tanto en el Impuesto a las Ventas (IVA) para los períodos fiscales 2012 y 2013, como para el Impuesto Nacional al Consumo (INC) durante el período fiscal 2013, con el fin de analizar los efectos que se dieron con la entrada en vigencia de la reforma tributaria del año 2012 sobre estos dos tributos. Universidad Pedagógica y Tecnológica de Colombia - UPTC 2014-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934 10.19053/1900771X.3934 Ingeniería Investigación y Desarrollo; Vol. 15 No. 1: enero-junio de 2015; 7-12 Ingeniería Investigación y Desarrollo; Vol. 15 Núm. 1: enero-junio de 2015; 7-12 2422-4324 1900-771X spa https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934/3413 Derechos de autor 2015 Ingeniería Investigación y Desarrollo |
| spellingShingle | taxation reform tax tax payers tax collection supervision new obligations. reforma tributaria impuesto contribuyentes recaudo fiscalización nuevas obligaciones. Corredor-López, Luisa Fernanda Analysis of behavior of sales tax due to implementation of national consumption tax |
| title | Analysis of behavior of sales tax due to implementation of national consumption tax |
| title_alt | Análisis del comportamiento del impuesto a las ventas con la implementación del impuesto nacional al consumo |
| title_full | Analysis of behavior of sales tax due to implementation of national consumption tax |
| title_fullStr | Analysis of behavior of sales tax due to implementation of national consumption tax |
| title_full_unstemmed | Analysis of behavior of sales tax due to implementation of national consumption tax |
| title_short | Analysis of behavior of sales tax due to implementation of national consumption tax |
| title_sort | analysis of behavior of sales tax due to implementation of national consumption tax |
| topic | taxation reform tax tax payers tax collection supervision new obligations. reforma tributaria impuesto contribuyentes recaudo fiscalización nuevas obligaciones. |
| topic_facet | taxation reform tax tax payers tax collection supervision new obligations. reforma tributaria impuesto contribuyentes recaudo fiscalización nuevas obligaciones. |
| url | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934 |
| work_keys_str_mv | AT corredorlopezluisafernanda analysisofbehaviorofsalestaxduetoimplementationofnationalconsumptiontax AT corredorlopezluisafernanda analisisdelcomportamientodelimpuestoalasventasconlaimplementaciondelimpuestonacionalalconsumo |
