El monotributo y su percepción en las peluquerias del municipio de mosquera (cundinamarca).

Abstract

The aim of this paper is to analyze if the small traders in the municipality of Mosquera, especially the beauty salon and have knowledge about the Monotributo and perception of this; however, one of the problems facing Colombia is the informality in the micro-businesses, that is why there is the need to create a new tax called Monotributo, with the purpose to mitigate and reduce informality tax, in addition to generating a tax system that is more equitable, efficient and simple. For the fulfilment of the objectives were used as a guide the quantitative method executed in 10 phases, which presents a detailed analysis of the results generated by the 50 surveys to taxpayers, which determines that knowledge have the merchants currently. In this way it could be concluded in our results, which show that there is a high degree of percentage of ignorance because they have a lot of misinformation and for this reason the Tax Administration has not had the reception that was expected. Finally, a space where training was provided to some small traders in the municipality of Mosquera, in order to provide a training so that they have a full knowledge at the time of belonging to the formality by the Monotributo