Análisis del impacto de la reforma tributaria del 2016 en la cooperativa de aporte y crédito del valle “caval

Abstract

The tax reform proposed in 2016 and approved by law 1819 of December 29 of the same year, presents significant changes and poses new conditions for taxpayers belonging to the special tax regime. This reform was proposed after conducting an assessment of the country's tax situation and analyzing the progress that Colombia has had in the economy, since it has grown significantly while the taxes have remained stable. For this reason, the purpose of this research was to analyze the impact of the 2016 Tax Reform on the “CAVAL” Valley Contribution and Credit Cooperative in Cali. The work has an explanatory approach, where the information used was obtained through electronic data that support information about the changes introduced by the 2016 tax reform for taxpayers belonging to the special tax regime and collection of academic articles, degree work and economic magazines; Afterwards, the Cooperative was consulted to know documents, laws and data that would allow the adequate analysis of the financial statements and income statements, where the results show that this reform focuses on mitigating tax evasion and avoidance and also to avoid that the entities of the special tax regime do not distribute their surpluses indirectly, in conclusion there were structural changes in the tax system that now leave these entities with a new classification to be able to belong to this regime and a greater control in matters of indirect distribution of the surpluses