The tax of the small taxpayer: A decade of the formalization

The present work was carried out with the objective of knowing the origins of creation of the Income Tax of the Small Taxpayer (IRPC) as well as the levels of collection experienced since its implementation in the year 2007 until the cut 2017. The research modality was initially documentary in relation to the search, collection, analysis and compilation of the legal provisions for the drafting of the theoretical framework that served as a basis for the present work. Subsequently, the field modality was used to collect data regarding the levels of collection and taxpayers affected by the tax addressed in the period under study, therefore, the research design is non-experimental since it is not manipulated the study variables but they have been observed as they were in the natural context to later analyze them. The present work allowed the identification of the laws, decrees and resolutions that put into effect the IRPC and the construction of a historical database of behavior in terms of registered taxpayers as well as the levels of collection from one period to another. The validity of the IRPC was to give greater tax equity that would have formalizing effects that would support the new tax regime. The collection of the IRPC since its implementation until the year 2017 experienced a sustained growth as well as the universe of taxpayers per year.

Abstract licence: CC BY

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