Efecto financiero y fiscal de la contribución especial sobre contratos de obra pública de las entidades públicas en Colombia

Abstract

Through this article, it is proposed to analyze the financial and fiscal effect of the special contribution on public works contract of public entities in Colombia. For this a qualitative study is carried out, with a descriptive approach that allows to know aspects related to public works contracts in Colombia. The investigation consists of three aspects: (i) Characteristics of the special contribution on public works contracts signed by public entities in Colombia; (ii) Regulations associated with the special contribution on public works contracts signed by public entities in Colombia; (iii) Proposals for an adjustment in the determination of the taxable base of the special contribution on public works contracts signed by public entities in Colombia. Finally, it is concluded that the tax of contribution in Colombia, requires certain modifications in its taxable base, which relieves the tax burden for companies that contract public works.