Análisis de los cambios del sistema cedular para personas naturales con el paso de Ley 1819 de 2016 a la Ley 1943 de 2018 en Colombia

Abstract

The Colombian Government in search of new sources of financing presents bills to cover public spending and allow the economic growth of the country, for this there are changes that impact the natural persons who must submit the income statement and complementary as happened to from 2016 where it establishes a new taxation system called the cedular system, the purpose of this investigation is to analyze the changes of the cedular system for natural persons with the passage of Law 1819 of 2016 to Law 1943 of 2018 in Colombia; To carry out the development of this research, different secondary sources were reviewed, such as web pages, digital data such as degree projects, videos, etc. that review information on current regulations. In conclusion, it was possible to denote that the most significant changes correspond to the simplification of the cedular system, expansion of UVT ranges and marginal tariffs so that Colombians with higher incomes have a higher tax burden