VARIABLES QUE INCIDEN EN EL CUMPLIMIENTO DE OBLIGACIONES TRIBUTARIAS EN ESTABLECIMIENTOS DE COMERCIO EN SOACHA, COLOMBIA
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ID: 272109
2021
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Abstract
The commercial sector of the town of San Mateo in the Municipality of Soacha has experienced multiple financial and accounting difficulties due to continuous tax evasion. This situation has led some merchants to decide to close their establishments in order to become informal merchants. In order to identify the effects and economic consequences for the local retail merchants, the following objective was established: Identify the main inconveniences that merchants present in the San Mateo-Soacha locality at the time of filing and paying taxes. The development of the research was carried out under a qualitative approach, through a diagnostic study, applying an instrument that identified the relevant factors that affect compliance with tax obligations, determining the economic variables that affect the quality of life of merchants and the causes associated with the failure or business success of the locality.
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Salinas2021revistaVARIABLES
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| Authors | Elvia Vanessa Matta Salinas;Yoreidy Estefania Vergara Forigua;John Hernando Escobar Rodríguez;Daniel Isaac Roque; |
| Journal | Revista Cubana de Administración Pública y Empresarial |
| Year | 2021 |
| DOI |
166
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