Tax behavior of those responsible for the industry and commerce tax of the education sector for the taxable year 2018

Abstract

The investigation established an analysis of the tax behavior of those responsible for the industry and commerce tax of the education sector and the factors that influence the timely conduct of compliance with this responsibility of the Municipality of San José de Cúcuta for the taxable year 2018, within the aspect Theoretical highlights the theory of equivalence, the theory of Eheberg or tax duty and the theory of public spending, with reference to the methodology the approach that was approached is quantitative, the type of research was descriptive, the population was composed of 300 private education establishments, the sample was represented by 62 educational establishments, the data collection instrument was the survey, according to the descriptive statistical analysis it was observed that more than half of the respondents presented the declaration in a timely manner of the industry and commerce tax, the fourth part was presented externally temporary or without payment and with a low percentage are those who did not file it, the analysis concludes that there is a tax culture but not efficient, although most of the taxpayers were aware of the tax calendar and submitted the industry tax return in a timely manner and trade of the taxable year 2018, a certain percentage of taxpayers were not aware of the deadline for filing, being one of the reasons for not being up to date with the tax obligation, Likewise, in the opinion of the respondents it is considered that the Secretary The Municipal Treasury must use new strategies to collect the industry and commerce tax. Finally, recommendations were made.