Análisis comparado del hecho generador como elemento del impuesto al valor agregado en los países de Colombia y México
Arévalo Méndez, Cindy Karine | 2021
The main purpose of this research is to analyze the differences in the event generating the Value Added Tax in Colombia and Mexico, when examining them in compliance with the tax obligation, and identifying the advantages and disadvantages; based on the VAT theory based on cash flows, implemented in Mexico since 2002 and the accrual method used in Colombia. In accordance with the foregoing, a qualitative paradigmatic approach was adopted, with descriptive scope and tradition of interpretation of texts or hermeneutics and action research to know the tax system that exists in accordance with the Value Added Tax Law and the reality established for the cash flow of the companies in each country, non-structured interview with officials of the Directorate of National Taxes and Customs in Colombia were used as a collection technique, as well as independent public accountants with specialties in the area of taxes and taxation and the president of the College of Public Accountants of Culiacán A.C. The findings indicate that in Colombia the collection model regard to the taxable event is according to the accrual, while in Mexico is based on cash flows, which in addition implies a benefit for the taxpayer at the moment of making the payment of the tax that will be once actually collected and when the tax is definitive, respect to the above is proposed as a conclusion or recommendation that Colombia, should implement comparative studies with other countries on VAT and its cause of the tax with the aim of improving its collection system.