Análisis del impacto del IVA monofásico a plurifásico a las cervezas y gaseosas según la nueva ley de financiamiento 1943 del 2018 en la comuna 6 de la ciudad de Cali

Abstract

Through this research, the aim is to analyze and interpret the information generated by the change from single-phase to multi-phase VAT on beers and soft drinks mentioned in Law 1943 of 2018 applied for commune 6 of the city of Santiago de Cali. The law came into force in Colombia from 2019, triggering inconvenience for the last merchants in the distribution chain, these being the shopkeepers to a large extent, in addition to the consumers of this type of beverage who may have noticed the slight increase in each product. The purpose of this law is to restore the fiscal imbalance that exists in Colombia, being a method to collect money in a product that Colombians currently consume almost daily. Therefore, by determining some objectives, the aim is to respond to the problem of what is the impact of single-phase to multi-phase VAT on soft drinks and beers according to the new financing law 1943 of 2018 in commune 6 of the city of Cali. ? For this investigation, a questionnaire was considered to 70 merchants of the commune 6 in order to know and identify what drawbacks or benefits they have contracted since the implementation of the new law. Also, with the idea of analyzing the progressivity of the price according to the new adjustment and identifying different variables that allow us to know if merchants, consumers, and distributors are benefited. Considering the short duration of this law, the investigation is left open so that different fields can continue with the help of more data that allows a deeper analysis of each of the variables presented below.