Análisis del Impuesto del Monotributo y el nuevo Régimen Simple de Tributación

Abstract

The main objective of this work is to identify the causes of why the Monotax tax did not work, created under the previous law 1819 of 2016 in its article 165 book eighth identifying the benefits, to which sector this tax would reach and the requirements to declare this tax, but to understand a little more about this tax, we will talk about the impact that this tax has on some Latin American countries such as Brazil, Argentina and Uruguay, during the development of the work, the classification of the taxpayers of Monotributo will also be identified through some tables, such as the fees to be paid, finally we will talk about the measures that the government had against the failure of the Monotax and the creation under the 1949 law of 2018 of the New Simple Taxation Regime who replaces the Monotax, this new regime is aimed not only at informal traders, also to entrepreneurs who meet certain conditions, finally it was carried out For an example of a company dedicated to the manufacture and marketing of clothing, where with the same data as income, costs and expenses, we will identify the method (Ordinary Regime and Simple Regime) with the best benefits.