Examinando por Materia "INCENTIVOS TRIBUTARIOS"

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    Ítem
    Estrategia de beneficios tributarios para médicos especialistas en el departamento del Quindío
    (Universidad EAFIT, 2017) Valencia Muñoz, Carolina; Forero Navarro, Hernando Javier; Betancur Hurtado, Carlos Mario; Uribe de Correa, Beatriz Amparo
    Tax planning is the main mechanism to achieve financial efficiency in tax declarations. In legislative terms, tributary scenario has been changing in Colombia after last reforms in 2012 and 2016 leading up a higher tax burden -- However, the culture of tax payment and knowledge about this issue in Colombia has generated difficulties among respondents, where the medical specialists represent a group of natural persons typically called to declare -- This project was a qualitative research, of a descriptive approach with an intentional sampling, in which the purpose was the development of a tributary strategy to guide this professional context, based on the way these professionals have carried out their declarations -- A semi-structured interview was applied to 42 medical specialists from Armenia (Quindío) -- The variables such as reactive attitude, knowledge and awareness regarding taxation supported the strategies suggested for the study group