Análisis de las novedades tributarias desde el aislamiento nacional (PAEF - exención especial del IVA exclusión del IVA- reducción tasa impoconsumo)

Abstract

The year 2020 has reached a great determinant worldwide and it is the entire world is facing the state of emergency produced by the Covid-19, which has ended a large number of lives, with its approach, the economic system was strongly impacted, therefore, the tax system is adjusted to propose measures that alleviate in certain determining ways that the economic sector faces, therefore, the purpose of this research was to analyze tax developments (PAEF - Special VAT Exemption - VAT Exclusion - Impoconsumption Rate Reduction) imposed by the national government, likewise, this work was carried out from the review of documents such as the legislative decrees established to announce the measures, and the different entities of government and presidential support. The results shown by the measures have a wide variety of determinants aimed at reactivating trade progressively, considering the employability of Colombian workers and strengthening the sustainability of companies that affect the tax system. In conclusion, the main considerations will be identified of these measures, as well as their purpose and the population to which it is directed, facilitating understanding the relief that these actions of the tax sector promise to the economy and the sustainability of the employability of people who support the majority of Colombian households, paying Thus, to the strengthening of trade in crisis season, this sector is attributed the greatest contribution in terms of taxes.