Browsing by Author "Carrera Valencia, Marisol"
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Item Efectos de la carga impositiva, sobre la sostenibilidad de las empresas Colombianas(Universidad Santiago de Cali, 2019) Carrera Valencia, Marisol; Ferrerosa Calderón, Stefania; Obando Daza, YorlaniThis research analyzes the effect of the tax burden on the sustainability of Colombian companies; for this, the taxes of the companies in Colombia are defined; Likewise, a description is made about the penalties for tax noncompliance in Colombian companies. This implies the realization of an exploratory investigation, by means of an inductive study that allows to carry out an exploratory search in electronic journals and scientific articles that allow to obtain the information for the development of this article. It is concluded that, in the national territory, the payment of taxes is mandatory for all those who carry out a commercial and industrial activity; this regardless of whether they are natural or legal persons; therefore, through established regulations, certain sanctions are imposed on entities or individuals that do not comply with the payment of said taxes.