Características del procedimiento tributario del impuesto de industria y comercio en Colombia

Abstract

This document wants to analyze and identify the principal characteristics of industry and commerce tax in the cities of Bogotá, Medellín, Cali and Cartagena, with the objective of determinate their strengths and weaknesses of the tax system implemented in these cities. This project allowed determinate the major disadvantages and other problems that there might be with normativity, the collection levels and many other essentials elements of the tax. The document provides a clear idea of the major problems that the taxpayer in the moment of submit taxes; and on the other hand, the negative impact that the small cities has with the low levels of taxes collected. Keywords: Taxable base, operative event, taxable persons, tax rates.