Análisis de incidencias financieras de las Reformas Tributarias en Colombia a partir del año 2012 hasta el 2019

Abstract

This work presents an analysis of the tax reforms carried out from 2014 to 2019 in Colombia and the impact that they have had over the years. The research sets out an approach to the country's current tax situation, growing corruption as the main consequence of raising taxes and creating new taxes. It is necessary to address in this study how the economy is adversely affected by the scourge of corruption, and to show Colombia's position towards other countries on this problem, and then to review which actors converge in this problem, and then to review which actors converge in this cause and effect, such as the socio-economic situation of the country; based on constant changes in tax legislation and rising levels of corruption in the public and private sectors, as well as evasion, elution and collusion as mechanisms in corruption; phenomena that are not efficiently attacked by the state. The objective of this work is to carry out an analysis of the tax reforms carried out in Colombia from 2014 to 2019. A descriptive research methodology was designed, the results allowed to analyze tax reforms since 2014, to understand how taxes affect investment, showing that variables encourage acts of corruption and evasion, which gives an account of the impact on country risk rating and foreign direct investment, which eventually becomes a political, social and economic problem of the country. Finally, proposals are put forward aimed at improving the tax structure that is proposed by justice and equity to eradicate corruption that in its wake annihilates the tax product that the Colombian State obtains from the compliance with taxpayers who do not evade responsibility to the state.