Analysis of behavior of sales tax due to implementation of national consumption tax
This paper focuses on analyzing the taxation behavior in terms of taxpayers, tax collection and economic activities, both in sales tax for the fiscal periods 2012 and 2013, and in the national tax to the consumption during the fiscal period 2013. This analysis centers on knowing the effects of the t...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6612
- Fecha de publicación:
- 2014
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/12233
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934
https://repositorio.uptc.edu.co/handle/001/12233
- Palabra clave:
- taxation reform
tax
tax payers
tax collection
supervision
new obligations.
reforma tributaria
impuesto
contribuyentes
recaudo
fiscalización
nuevas obligaciones.
- Rights
- License
- Derechos de autor 2015 Ingeniería Investigación y Desarrollo