Análisis del fracaso en la implementación del monotributo en Colombia

Abstract

In this academic work an analysis is made about the failure of the implementation of the monotax in Colombia, based on law and jurisprudence, for which it was decided to study and analyze this figure from a constitutional perspective. In this monograph it is possible to demonstrate: that the model of the new tribute apparently intended to favor small taxpayers and natural persons, as a way of organizing small business owners. To reach this conclusion it was necessary to study the background and statistics on the results of the implementation of the monotax. Says Dr. Nicolás Carrero, tax attorney and founding partner of the firm Carrero y Asociados, that: the monotributo "unfortunately lacked publicity, lacked duration and funding and is a system that has not taken off because it has not fulfilled the expectation of taxpayers" For the expert the philosophical intention is very good, but it has lacked disclosure. In addition, "the requirements are very limited, for example if my store measures 55m2 and pays as if it were one of 1,000m2. It is a system that Dian herself recognized as failed. " About informality we can say that it is those people who are exercising some economic activity under the parameters that are not regulated by the regulations, and with this they contribute to social inequality and the low rate of contributors to the income and declarations regime becoming an obvious tax evasion. The implementation of monotributo is a model brought or copied from other countries, but bring it to Colombia, could not have thought that the phenomenon and its characteristics to those of the other countries were equal to those of Colombia since each country have problems of informality and different culture, for which coupling a model was not enough just to have the reference of the positive results of other countries, but to have taken into account the referents and complexities of the new system to have applied it here in Colombia.