Analysis of the simple tax regime in Colombia, case of night traders in the city of Florencia, Caquetá

Objective: to analyze the process of implementation and transition to the simple tax regime in the night merchants of the city of Florencia, Caquetá. Method: It was guided by a descriptive and exploratory investigation, the actors involved are the merchants of night establishments in the city of Florencia, Caquetá. The population was defined according to the database provided by the Florence Chamber of Commerce for the Caquetá year 2021, for the calculation of the size of the data sample, a population sample formula was implemented, giving a result of 96. Results: was able to determine that the Simple Tax Regime is a viable and adequate option for the night merchants of the city of Florencia, Caquetá to implement. Discussion: although the merchants consider that the RST has notorious advantages, they also consider that its Implementation has not reduced the payment of taxes or the number of related procedures, which is why a gap is established where the benefits do not meet expectations, and it is also necessary to analyze each accounting situation individually to determine the convenience of its implementation. Conclusions: the merchants surveyed consider that there has not been an adequate dissemination of the concepts and benefits of the RST, in addition, when applying the survey, it was possible to identify that some taxpayers tend to think that the new simple tax regime is the same simplified regime