Análisis del comportamiento tributario derivado de la exoneración de los aportes parafiscales, concedida por la ley 1607 de 2012, en la empresa Inversiones El Caney del Llano S.A.S, durante el año 2014

Abstract

The present investigation sought to determine the tax behavior derived from the exemption from payroll taxes granted by the 1607 law 2012, the company INVESTMENTS SAS PLAIN CANEY during the year2014. To realize this, quantitative statistical models were used descriptive, in order to test the research hypotheses, which read: The exemption from payroll taxes granted by law 1607, 2012, generates an negative tax impact on earnings of the company ..., hypothesis that is rejected based on the results for the companies under study case, which earned savings of $ 4,396,219 / year in the Statements of Income financial by way of application of tax law equity CREE referenced.