Browsing by Author "Marin Tonguino, Angie Natalia"
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Item Análisis del impacto de implementación del régimen simple de tributación en personas naturales prestadoras de servicios médicos(Universidad Santiago de Cali, 2024) Marin Tonguino, Angie Natalia; Diaz Chito, Luisa Daniela; Diaz Quisaboni, Nayarith; Ospina Aroca, Carlos IvanSince the beginning of taxation in Colombia, there has been a constant need to modify the rules that frame the tax system. On the one hand, to simplify and facilitate taxpayers' adherence to the system and ensure compliance with their tax obligations. And, on the other hand, to increase the collection destined for the country's public spending. The administration of these economic resources collected through taxes is the responsibility of the State. In accordance with the above, the need for a rule that simplifies compliance with tax obligations and promotes business formalization in Colombia is recognized. In line with the above, the purpose of this research is to know to what extent the implementation of the Simple Tax Regime (RST) can positively contribute to the tax planning of natural persons who must contribute to the state through the payment of taxes; specifically, natural persons providing services in the health sector. Considering that the RST is a voluntary adoption mechanism designed to simplify the process and responsibilities of small and medium-sized businesses, including professionals whose practice is the provision of their services. On the other hand, there is the ordinary tax regime in which taxpayers can deduct the costs and expenses arising from the exercise of their activities, as long as they are bearable, to reduce the basis for calculating the tax. For this article, descriptive and documentary research methods were implemented based on the review of documents and information stored in digital databases and university repositories, and government website pages. The expected results rely on current regulatory knowledge, in addition to the comparison of quantitative information that allows evaluating the impact of a natural person's adherence to the RST in Colombia. In conclusion, the implementation or adherence to the RST does not represent a universal benefit for all natural persons. Since, on the other hand, those who are subject to the ordinary regime can deduct, in accordance with the law, the costs and expenses that come from the exercise of their profession, this generates for them a decrease in the tax base and therefore in the amount to be paid for a fiscal period; this benefit is not considered in the RST. Additionally, the rule in the ordinary regime proposes some exempt items and possible deductions that, when dealing with natural persons, have a very high possibility of occurrence; for example, payment of interest on mortgage loans, payments for medical insurance or prepaid medicine, dependents, etc. In the analysis of the existing information and applied case studies, it is understood that the RST may be considered as a benefit mainly for Small and Medium Enterprises (SMEs) given the possibility of formalization for the sector and simplification of the taxation process.