Analysis of the legality and impact of the minimum collection of the industry and commerce tax from micro-entrepreneurs without income, in Florencia (Caquetá), validity 2020

Abstract

Objective: to determine the legality and effects of the minimum industry and commerce tax, applied to microentrepreneurs in the municipality of Florencia - Caquetá, taxable year 2020. Method: the design used is a mixed approach, descriptive type where the sample was carried out. by network or snowball, due to the difficulties of finding microentrepreneurs who met the basic requirements, a survey was also developed with 31 participants and two interviews with professional experts in taxes. Results: for the interviewees, the minimum collection of the industry and commerce tax has a negative trend since, for the interviewees, this action seeks to find a way out of tax planning in a strategic manner, which was not foreseen to maintain a balance. in the economy, where consequently this fact is a violation of the principles of legality, equality and progressiveness. For the results of the surveys, it is possible to detect strong commercial trends towards the social impact of said tax, where the most affected did not receive any type of economic support from the State, but were obliged to respond for a tax where 990 businessmen had declared zero taxes before the municipal administration. Discussions: as in the results obtained, it can be seen that the vast majority of authors and accounting experts who refer to the minimum payment of the industry and commerce tax as a violation of Colombian regulations, generating with this fact the level of impact caused by covid-19. Conclusions: the principle of legality is violated, if any municipality within its powers to impose territorial taxes, establishes them outside the national guidelines, as happened with the minimum collection of the industry and commerce tax in the municipality of Florencia, in the same way the entrepreneurs considering that a minimum charge in a post-pandemic scenario should not be made because they acquire zero income that was declared before the administration in the validity of the year 2020.