Retos fiscales de los grupos empresariales familiares de medianas y pequeñas empresas en Colombia en el periodo 2012-2017

Abstract

The MiPymes in Colombia have had to solve new challenges every day, since the country's tax policies have been changing rapidly and abruptly, which is why they have had to adapt to them, in order not to have legal problems that may cause long-term problems. to the organization. Companies by the mere decision to exist in the economy of our country, are already immersed in the obligation to comply with the settlement and payment of this tax. So, this leads to these organizations, make decisions right and at the right time, in order to optimize the payment of taxes, which, in the medium term, will see reflected in both its cash flow, and its profits. Since not to do an optimal tax planning the company can be sunk, in a complex fiscal obligation that even involves its liquidation.