Proceedings of the 3rd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development (LEIRD 202 2023
DOI: 10.18687/leird2023.1.1.425
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Simple Taxation Regime as a strategy to strengthen Colombian micro-enterprises: the case of Sociedad Ingenieros de la Costa Da SAS.

Ana Susana Cantillo Orozco,
Isaac Lorduy Jiménez,
Carlos Mario Marrugo Puello
et al.

Abstract: In order to maintain control over tax collection, the State or Government of each country employs different tax regimes so that, according to their conformation, taxpayers comply with the guidelines that allow them to meet their tax commitments, and in turn obtain benefits that favor the formalization and sustainability of their business and contribute to the economic growth of the region. Thus, the objective of this research was to analyze the dynamics and operation of the Simple Tax Regime (RST) as a tool fo… Show more

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