Análisis de la eficacia de las reformas tributarias 2012, 2014 y 2016 en Colombia y su impacto socioeconómico

Abstract

Basic, qualitative and descriptive research was carried out, whose general objective was to analyze, from the theoretical point of view, the socioeconomic impact generated in Colombia due to the multiple reforms carried out by the governments in turn in recent years, with a clear setback in the indicators of improvement of quality of life such as health, education, housing and employment, without being able to fulfill the purpose or reasons that led the national government to carry out new reforms that do not fill the fiscal deficit, since it is needed as a The academy and some experts have been affirming a fundamental structural reform that allows integrating all sectors of the Colombian economy to the national economy in accordance with the socioeconomic reality that surrounds us and with the constitutional principles on which the system is based. tributary in Colombia, occupying this country the third place in the region lati non-American that pays the most VAT tax, followed by Uruguay and Argentina.