This publication is circumscribed on the basis of the tax trend that arises from the application of the withholding of the Tax on Economic Activities made to the Ordinary Taxpayer who provides services in premises and generating in the financial statements of the same, affecting the economic stability of trade, which prevents the acquisition of the amount withheld to cover costs and expenses incurred in the development of the activities of the Taxpayer.
In another order of ideas, it is important to point out that an evaluative analysis of the legal and institutional framework of its significance is required, not only in the results in the levels of revenue collection but also for the taxes that the tax system generates in the economic efficiency, growth and income distribution.
Likewise, this subject is very useful because, as described in the problem statement, nowadays the control of expenses is one of the essential factors within the companies to remain in the market, safeguarding optimum productivity and profit levels, without this resulting in a lack of monetary liquidity caused by conditions that threaten their contributive capacity; In other words, there must be a synergy between the needs of the taxpayers and the respective tax collection entities, so that the fulfillment of their functions and the achievement of the proposed goals are not affected.
To this end, the content of the legal forms must be evaluated in order to try to achieve tax savings and reduce the impact of such withholdings of Business Tax on the patrimony, also seeking to foresee the risks in which taxpayers may involuntarily incur, avoiding fines and tax assessments, which disperse economic resources in legal advice and cancellations of fines. Likewise, from the theoretical point of view, it is justified thanks to the fact that it will contribute new ideas and conceptualizations, which will allow to broaden the knowledge of every reader and as a background for future publications.
From the theoretical point of view, this post as the previous ones demonstrates a series of approaches to use that allow the clear and precise collection of information about a specific topic, it can also be taken as a guide for new investigations for the payment of the corresponding tax of the ordinance in which it will show us how it affects the cancellation of that tax and the uncertainty that generates if it will have a profit or a loss.