Planeación Tributaria en las Micro y Pequeñas Empresas en la Localidad de Chapinero: Diagnóstico en un Escenario Pospandemia

Abstract

The research developed was aimed at identifying the aspects that characterize tax planning in micro and small businesses in the Chapinero locality in the city of Bogotá, within the framework of taking advantage of the benefits and tax relief that Colombian legislation offers to taxpayers. , with advance payment or within the tax schedule established for compliance with tax obligations. The study was oriented under the mixed research method, based on the non-experimental descriptive design, applying a survey to 100 businessmen to obtain the information.