Effect on the new investments that the industry and commerce tax has on the business organizations of the municipality of Armenia Quindío - Colombia

Investment not only generates employment and more tax revenue for municipalities, but also becomes an engine of development that boosts the economy and trade flows, stimulating competition, innovation and economic growth in a region, which in the end translates into well-being for the general population, This study aims to identify which tax aspects of the industry and commerce tax have influenced the progress business growth and investment by domestic and foreign entrepreneurs in the municipality of Armenia in the years 2018 to 2021.