Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia

• Autor(a) principal: Triana, Nubia Varon
• Data de Publicação: 2018
• Outros Autores: Hernandez Aros, Ludivia, Mejia, Aracelly Buitrago
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192
• topic: microempresários; Tolima-Colÿmbia; responsabilidade tributária; prestação de contas; microempresarios; Tolima-Colombia; responsabilidad tributaria; rendición de cuentas; microentrepreneurs; Tolima-Colombia; Tax liability; accountability

This article analyzes the knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia City. Methodologically, this is a quantitative study that allowed the application of a survey to 400 microentrepreneurs. The results show that 62% of microentrepreneurs have the Unique Tax Registry -RUT, in a non-visible site of the establishment and 10.3% do not have it. Similarly, 21.5% does not identify their conditions to establish the fiscal regime to which they belong in fiscal matters. In Accounting 83.75% have their accounting manually, likewise, 60.3% answered negatively about the knowledge of the accounting standard. The study contributes as a diagnosis of the current situation of microentrepreneurs to determine the shortcomings in the accounting and tax and improve through a direct support to help them improve the weaknesses presented