Beneficios fiscales para pequeños productores de leche bajo los regímenes de tributación en Colombia

• Autores: Farfan Rodriguez, Juliana Carolina, Pérez Velásquez, Hugo Alejandro
• Formato: artículo
• Fecha de Publicación: 2021
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/186272
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/24926/23686; https://doi.org/10.18800/contabilidad.202102.009
• Nivel de acceso: acceso abierto
• Materia: Value added tax; Fiscal benefits; Simplified taxation regimes; Small milk producers; Impuesto al valor agregado; Beneficios fiscales; Regímenes simplificados de tributación; Pequeños productores de leche; Imposto sobre valor agregado; Benefícios fiscais; Regimes tributários simplificados; Pequenos produtores de leite; https://purl.org/pe-repo/ocde/ford#5.02.04

Small producers of exempt goods face the dilemma of remaining in the informal sector, in a regime of no responsibility, or yes liability in front of VAT or SIMPLE regime; the greatest tax benefit for them corresponds to the possibility of requesting a refund of the VAT paid in the acquisition of inputs for their production, as a higher cost or expense; The purpose of this research is to analyze said tax benefits in a comparative way in each of the tax regimes that have been established in Colombia during 1989 -2020. For this, the comparative law methodology is used based on regulatory changes; Similarly, the participatory action method is used as it enables the development of research with a community of small milk producers located in the north of Antioquia, in which the degree of fiscal ignorance is identified, the regime in which the find and the ability to make the administrative and accounting changes necessary to access tax benefits as producers of exempt goods. With this, the most beneficial option for small milk producers can be established in relation to the tax regime in Colombia.