The impact of the income tax within the economy of the SMEs of Colombia

DOI: https://doi.org/10.56241/asf.v7n13.121
Keywords: Income tax, SMEs, Taxpayers, Tax Reform, Economy.

Abstract

This article to analyze the impact of income tax in the economy of SMEs in Colombia, since several situations allow to identify the exaggerated tax burden that from the economic and operative points of view they must support, significantly reducing their profit margins. utility which are the product of the serious limitations of access to flexible financing sources and market conditions. For the development of this article, documentary research has been used, emphasizing accounting regulations such as tax reforms, decrees and laws, for which different sources of information were used. The main result of the analysis is that not only the income tax but all taxes affect the economy of SMEs since they are in difficulties of sustainability and impact is directly seen in their financial statements and the growth of their assets.

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Author Biographies

Paola Andrea Fernández Bustamante, Fundación Universitaria del Área Andina

Contadora Pública e Investigadora Externa de la Fundación Universitaria del Área Andina.

Karen Margarita Meza Muñoz, Fundación Universitaria del Área Andina

Contador Público e Investigadora Externa de la Fundación Universitaria del Área Andina.

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Published
2019-01-01
How to Cite
Fernández Bustamante, P. A., & Meza Muñoz, K. M. (2019). The impact of the income tax within the economy of the SMEs of Colombia. Colombian Journal of Accounting - ASFACOP, 7(13), 97-110. https://doi.org/10.56241/asf.v7n13.121
Issue
Vol. 7 No. 13 (2019): Colombian Journal of Accounting
Section
Taxation, State and accounting law
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