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

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.