IDEAS home Printed from https://ideas.repec.org/a/dbk/manage/v3y2025ip247id1062486agma2025247.html
   My bibliography  Save this article

Incidence of Article 771-5 of the Tax Statute on the Agricultural Sector in Florencia (Colombia)

Author

Listed:
  • Carlos Alberto Gómez-Cano
  • Verenice Sánchez-Castillo
  • Yeraldyn Zabaleta González

Abstract

Introduction: This study sought to answer the research question: What is the incidence of Article 771-5 of the Tax Statute in the agricultural sector in Florencia? Method: The methodological route of the research has a descriptive scope, a non-experimental design and quantitative approach, in which a survey was conducted to two hundred businessmen of the agricultural sector and the information was processed in Excel. Results: The data show a low recognition and use of art. 771-5 in the agricultural economy this is due to the great rootedness that this population has on the use of cash, however, there are some advances in the use of financial means. Conclusions: Both the results and the theoretical foundations agree that the use of financial means in the agricultural sector requires an inter-institutional accompaniment that encompasses education, technologies and the financial system so that it can benefit from the fiscal aspects of electronic payments.

Suggested Citation

Handle: RePEc:dbk:manage:v:3:y:2025:i::p:247:id:1062486agma2025247
DOI: 10.62486/agma2025247
as

Download full text from publisher

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a
for a similarly titled item that would be available.

More about this item

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dbk:manage:v:3:y:2025:i::p:247:id:1062486agma2025247. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Javier Gonzalez-Argote (email available below). General contact details of provider: https://managment.ageditor.uy/ .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.