Análisis de los cambios en el impuesto nacional al consumo desde su creación hasta la ley de financiamiento 1943 del año 2018 en Colombia

Abstract

In the market there are goods and services that are considered indispensable and others that are not and in 2012, the Colombian congress created a tax called National Consumption Tax, hereinafter INC, which is different from the Sales Tax, VAT, which taxes goods and services considered as not essential for the daily survival of citizens, such as food (family basket), health, and others, and which are expressed in the law. The purpose of this research was to analyze the changes that the INC has had since its creation until the last tax reform of the year 2018 with the financing law 1943. The work was carried out based on reviewing bibliographies of renowned authors on tax matters and documents in electronic databases. The results show that, during the last 6 years to the Tax Statute, articles and paragraphs that affect the components of the INC have been added and modified and that these changes generate positive and negative aspects in the taxpayers.