Establecer la eficiencia de la información que le brinda la DIAN, a la comunidad tendera de Santa Marta, sobre el régimen simple de tributación para el año gravable 2022

Abstract

This research is born from the obvious problem caused by the massive informality that exists in the microentrepreneurs of the city of Santa Marta, specifically in the shopkeeper sector, a situation that leads them not to take advantage of the considerable benefits offered by the state. The purpose of this project is to try to show the little or non-existent interest on the part of Dian. Regarding its dissemination system, the scope of this Entity in front of the population of shopkeepers of the city of Santa Marta; and their responsibility in the face of misinformation, hence the fear that Santa Marta shopkeeper taxpayers have to seek the path to formality and organization within their microenterprise.