Reception of the simple regime model for tax management: a mixed case study

Abstract

There is a need for the State to raise resources through the collection of taxes. One of them is the system of a simple taxation regime, which has a connotation of simplicity and a suitable construction for taxpayers who can benefit from it. The main purpose of this research was to analyze the acceptance and benefits of the simple taxation regime among independent diagnostic imaging specialists in the health sector in the municipality of Florencia. The approach used is of mixed type, focused on different results, from the quantitative method, through the application of surveys and, from the qualitative approach, interviews were conducted to be able to know the approach from the descriptive process, where the different categories and analysis of the data are achieved, thus making a triangulation of the results, added to the description that the participants have, based on basic knowledge about the tax and, in addition to this, manifestations of satisfaction for having already welcomed the benefits of this regime, for example, in the payment. In conclusion, as was determined in the research, the simple tax regime is relatively new, but that does not imply that it will not be successful.