Julian Molano

201423908
Writing Business Communication

Proposal and Journal Scope & Fit

I am interested in investigating the application of a tax known as the "Monotributo" in the

economy of small and medium enterprises. This investigation will be carried out in the field
of taxation and will explain my opinion on this controversial topic (Focus B).

This issue is very important to understand the context of taxes in Colombia in order not to
make mistakes in the future of the country's economy. The understanding comes from a
study of Colombian legislation and will be supported by legal doctrine that supports the
idea that the tax known as "Monotributo" must be eliminated due to the consequences in
the economy. This issue is important for the area of taxation because it contributes to the
debate on whether all taxes approved by the government really contribute to the
development of society.

In the search for a place to publish the work I found World Journal of VAT / GST Law and
Public Administration & Development Journal. Here I found that the work on tax matters is
structured as follows: introduction, literature review, methods, data analysis and
conclusions. The reference of the articles with which I am going to share the structure are
- Taxation and Local Government Accountability in a Clientelist Context: Colombia1
- Colombia's Indirect Taxation System: Slowly moving in the right direction2

The scope of my text is to argue that there are few incentives, tributary and non-tributary,
in relation to the formalization of small merchants by means of monotributo. Thus, the
purpose is to propose a different perspective to the monotributo that allows the small
merchant to grow his business while continuing to meet the tax obligations.

The organization of the text will be as follows: first, an exhibition of the current Colombian
panorama regarding the tax situation will be made. Second, explain the reasons why the
government included the monotributo in the last tax reform. Third, the position of the
doctrine will be described with respect to the generating event, tax base and tax rate on
the “Monotributo”. Fourth, analyze and argue whether the flat tax approach can be
beneficial for the “Monotributo”. Fifth, make a conclusion that summarizes the arguments
presented.

1
Natasha Avendañ o Garci ́a (2013) Colombia's indirect taxation system: slowly moving in the right direction,
World Journal of VAT/GST Law, 2:2, 136-140, DOI: 10.5235/20488432.2.2.136
2
Merat Jacques (2003) Taxation and Local Government Accountability in a Clientelist Context: Colombia,
Public Administration and Development, 247-254, DOI: 10.1002/pad.285