ABSTRACT
The purpose of the simple regime is to reduce tax burdens, optimize cash flow, and promote entrepreneurship and new technologies to formalize companies in post-pandemic times, guaranteeing economic reactivation and the challenges imposed by technological advances. The objective of this article is to determine the factors of the new simple taxation regime, and its influence on the creation and formalization of companies in post-pandemic times, as well as on the development of entrepreneurship through new technologies in Colombia, by means of a mixed research according to its data source, with a triangular approach that brings together the documentary review and the application of surveys as an instrument of information collection, the main sample is chosen, the merchants of the locality of Engativá in the Quirigüa neighborhood of the city of Bogotá. According to the results obtained, some of the merchants interviewed are unaware of the benefits they would have by joining the simple regime;they have not been formalized for fear of the costs that may arise, such as taxes and the time they may spend for the completion of procedures. In addition to the above, it should be noted that one of the requirements to belong to this regime is electronic invoicing, but many have not yet done so because it implies costs that they have not considered, and they have not been able to recover economically after the COVID-19 quarantine. © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.