Knowledge and impact of income tax deduction benefits to employers for educational support to their collaborators in Florencia

Abstract

The practice of tax collection by the State has made it possible to solve social needs and the support of communities, directly and indirectly affecting taxpayers. The above allows to emphasize one of the most representative taxes; and it is that of Income and Complementary, which has undergone changes through reforms (in a very constant way) which has not only increased the number of people obliged to present financial information, but has also made it possible to alleviate tax burdens through tax benefits that being well managed, they can be beneficial for the interested party. In this way, a research with mixed quali-quanti methodology was started; in the city of Florencia, Caquetá, Colombia, where statistical data are corroborated and interpreted thanks to the application of surveys and interviews; where interviews with owners and managers of the legal entities were implemented to know in depth the approach to this regulation and whether or not there was application; and the surveys were carried out to the personnel in general, this allows to demonstrate the impact that the concentration of this regulation entails for regional development.