Description of the Acceptance for Each of the Taxation Structures for Individuals Engaged in Footwear Activities

Abstract

According to the geographic and sectorial delimitations made and following the criteria recommended in the research methodology proposed, we found that 5 of the people surveyed decided to move to the RST among the 182 people in total. In all 182 cases at the time of the application of the instrument, the legal representative (owner) of the business attended us and provided the necessary documentation for the research. The respondents are between 30 and 54 years of age, with education ranging from elementary school to a professional degree and are mainly men (number: 109) and women (number: 73), who are in charge of running and managing their own business, some are subject to VAT and others are not, have incomes between $101,870,000 and $404,738,000, registered with the chamber of commerce of Cúcuta, with RUT and experience in the industry from 1 to 30 years in the sector. Some of them register their income and expenses manually, although the vast majority have expert professional consulting services, and keep their accounting records using accounting software such as TNSSOFWARE, SIIGO, CLAUS.CO, etc. They show that they are up to date in the payment of their taxes, such as income tax, VAT, property tax in the case of their own establishment and vehicle tax in the case of those who have their own commercial vehicle for their business, ICA, etc.