Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192 |
Resumo: | 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 |
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Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-ColombiaConocimiento de las responsabilidades contables y tributarias de los microempresarios de Tolima-ColombiaConhecimento das responsabilidades contábeis e fiscais dos microempreendedores de Tolima-ColômbiamicroempresáriosTolima-Colÿmbiaresponsabilidade tributáriaprestação de contasmicroempresariosTolima-Colombiaresponsabilidad tributariarendición de cuentasmicroentrepreneursTolima-ColombiaTax liabilityaccountabilityThis 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 presentedEste artículo analiza el conocimiento de las responsabilidades contables y tributarias de los microempresarios de la Ciudad de Tolima- Colombia. Para ellos metodológicamente es un estudio cuantitativo que permitió la aplicación de una encuesta a 400 microempresarios. Los resultados evidencian que un 62% de los microempresarios tiene el Registro ènico Tributario ?RUT, en un sitio no visible del establecimiento y un 10,3% no lo tiene; de igual forma un 21,5% no identifica sus condiciones para establecer el régimen fiscal al cual pertenece en materia fiscal; en materia contable un 83.75% lleva su contabilidad de manera manual, de igual forma, un 60,3% contesto negativamente sobre el conocimiento de la norma contable. El estudio contribuye como diagnóstico de la situación actual de los microempresarios para determinar las falencias en lo contable y tributario y mejorar mediante un acompañamiento directo que los ayude a mejorar las debilidades presentadasEste artigo analisa o conhecimento das responsabilidades contábeis e tributárias dos microempresários de Ciudad de Tolima - Colÿmbia. Metodologicamente, este é um estudo quantitativo que permitiu a aplicação de uma pesquisa a 400 microempreendedores. Os resultados mostram que 62% dos microempreendedores possuem o Registro de Impostos ènico - RUT, em um local não visível do estabelecimento e 10,3% não possuem; da mesma forma, 21,5% não identifica suas condições para estabelecer o regime fiscal ao qual pertence em matéria fiscal; na contabilidade 83,75% têm sua contabilidade manualmente, da mesma forma, 60,3% responderam negativamente sobre o conhecimento do padrão contábil. O estudo contribui como diagnóstico da situação atual dos microempresários para determinar as deficiências na contabilidade e na tributação e melhorar através de um apoio direto para ajudá-los a melhorar as fragilidades apresentadas.FATEC Osasco2018-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/19210.21574/remipe.v4i2.192REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 4 n. 2 (2018): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 215-2382446-862210.21574/remipe.v4i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECspahttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192/149Triana, Nubia VaronHernandez Aros, LudiviaMejia, Aracelly Buitragoinfo:eu-repo/semantics/openAccess2021-06-07T16:32:20Zoai:remipe.fatecosasco.edu.br:article/192Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:06.667788REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia Conocimiento de las responsabilidades contables y tributarias de los microempresarios de Tolima-Colombia Conhecimento das responsabilidades contábeis e fiscais dos microempreendedores de Tolima-Colômbia |
title |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
spellingShingle |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia Triana, Nubia Varon microempresários Tolima-Colÿmbia responsabilidade tributária prestação de contas microempresarios Tolima-Colombia responsabilidad tributaria rendición de cuentas microentrepreneurs Tolima-Colombia Tax liability accountability |
title_short |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
title_full |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
title_fullStr |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
title_full_unstemmed |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
title_sort |
Knowledge of the accounting and tax responsibilities of the microentrepreneurs of Tolima-Colombia |
author |
Triana, Nubia Varon |
author_facet |
Triana, Nubia Varon Hernandez Aros, Ludivia Mejia, Aracelly Buitrago |
author_role |
author |
author2 |
Hernandez Aros, Ludivia Mejia, Aracelly Buitrago |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Triana, Nubia Varon Hernandez Aros, Ludivia Mejia, Aracelly Buitrago |
dc.subject.por.fl_str_mv |
microempresários Tolima-Colÿmbia responsabilidade tributária prestação de contas microempresarios Tolima-Colombia responsabilidad tributaria rendición de cuentas microentrepreneurs Tolima-Colombia Tax liability accountability |
topic |
microempresários Tolima-Colÿmbia responsabilidade tributária prestação de contas microempresarios Tolima-Colombia responsabilidad tributaria rendición de cuentas microentrepreneurs Tolima-Colombia Tax liability accountability |
description |
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 |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-07-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192 10.21574/remipe.v4i2.192 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192 |
identifier_str_mv |
10.21574/remipe.v4i2.192 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/192/149 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 4 n. 2 (2018): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 215-238 2446-8622 10.21574/remipe.v4i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
_version_ |
1797047758251622400 |