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...

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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
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oai_identifier_str oai:repositorio.uptc.edu.co:001/12233
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network_name_str RiUPTC: Repositorio Institucional UPTC
repository_id_str
spelling 2014-12-202024-07-05T18:47:49Z2024-07-05T18:47:49Zhttps://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/393410.19053/1900771X.3934https://repositorio.uptc.edu.co/handle/001/12233This 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 taxation reform in 2012 regarding these two taxes.Este artículo presenta una descripción del comportamiento tributario en cuanto a responsables, recaudo y actividades económicas más representativas, tanto en el Impuesto a las Ventas (IVA) para los períodos fiscales 2012 y 2013, como para el Impuesto Nacional al Consumo (INC) durante el período fiscal 2013, con el fin de analizar los efectos que se dieron con la entrada en vigencia de la reforma tributaria del año 2012 sobre estos dos tributos.application/pdfspaspaUniversidad Pedagógica y Tecnológica de Colombia - UPTChttps://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934/3413Derechos de autor 2015 Ingeniería Investigación y Desarrollohttp://purl.org/coar/access_right/c_abf113http://purl.org/coar/access_right/c_abf2Ingeniería Investigación y Desarrollo; Vol. 15 No. 1: enero-junio de 2015; 7-12Ingeniería Investigación y Desarrollo; Vol. 15 Núm. 1: enero-junio de 2015; 7-122422-43241900-771Xtaxation reformtaxtax payerstax collectionsupervisionnew obligations.reforma tributariaimpuestocontribuyentesrecaudofiscalizaciónnuevas obligaciones.Analysis of behavior of sales tax due to implementation of national consumption taxAnálisis del comportamiento del impuesto a las ventas con la implementación del impuesto nacional al consumoinfo:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6612http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a196http://purl.org/coar/version/c_970fb48d4fbd8a85Corredor-López, Luisa Fernanda001/12233oai:repositorio.uptc.edu.co:001/122332025-07-18 11:25:46.183metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Analysis of behavior of sales tax due to implementation of national consumption tax
dc.title.es-ES.fl_str_mv Análisis del comportamiento del impuesto a las ventas con la implementación del impuesto nacional al consumo
title Analysis of behavior of sales tax due to implementation of national consumption tax
spellingShingle Analysis of behavior of sales tax due to implementation of national consumption tax
taxation reform
tax
tax payers
tax collection
supervision
new obligations.
reforma tributaria
impuesto
contribuyentes
recaudo
fiscalización
nuevas obligaciones.
title_short Analysis of behavior of sales tax due to implementation of national consumption tax
title_full Analysis of behavior of sales tax due to implementation of national consumption tax
title_fullStr Analysis of behavior of sales tax due to implementation of national consumption tax
title_full_unstemmed Analysis of behavior of sales tax due to implementation of national consumption tax
title_sort Analysis of behavior of sales tax due to implementation of national consumption tax
dc.subject.en-US.fl_str_mv taxation reform
tax
tax payers
tax collection
supervision
new obligations.
topic taxation reform
tax
tax payers
tax collection
supervision
new obligations.
reforma tributaria
impuesto
contribuyentes
recaudo
fiscalización
nuevas obligaciones.
dc.subject.es-ES.fl_str_mv reforma tributaria
impuesto
contribuyentes
recaudo
fiscalización
nuevas obligaciones.
description 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 taxation reform in 2012 regarding these two taxes.
publishDate 2014
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:47:49Z
dc.date.available.none.fl_str_mv 2024-07-05T18:47:49Z
dc.date.none.fl_str_mv 2014-12-20
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6612
dc.type.coarversion.spa.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a196
format http://purl.org/coar/resource_type/c_6612
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934
10.19053/1900771X.3934
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/12233
url https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934
https://repositorio.uptc.edu.co/handle/001/12233
identifier_str_mv 10.19053/1900771X.3934
dc.language.none.fl_str_mv spa
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/3934/3413
dc.rights.es-ES.fl_str_mv Derechos de autor 2015 Ingeniería Investigación y Desarrollo
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf113
rights_invalid_str_mv Derechos de autor 2015 Ingeniería Investigación y Desarrollo
http://purl.org/coar/access_right/c_abf113
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
dc.publisher.es-ES.fl_str_mv Universidad Pedagógica y Tecnológica de Colombia - UPTC
dc.source.en-US.fl_str_mv Ingeniería Investigación y Desarrollo; Vol. 15 No. 1: enero-junio de 2015; 7-12
dc.source.es-ES.fl_str_mv Ingeniería Investigación y Desarrollo; Vol. 15 Núm. 1: enero-junio de 2015; 7-12
dc.source.none.fl_str_mv 2422-4324
1900-771X
institution Universidad Pedagógica y Tecnológica de Colombia
repository.name.fl_str_mv Repositorio Institucional UPTC
repository.mail.fl_str_mv repositorio.uptc@uptc.edu.co
_version_ 1839633826332016640

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