Comparación del impuesto al patrimonio entre Colombia y Uruguay

Abstract

In Latin America, Argentina, Colombia and Uruguay currently use the wealth tax in order to increase their tax collection and strengthen their tax information on taxpayers in each country. The purpose of this research was to compare the Wealth Tax between Colombia and Uruguay. The work uses a descriptive study, relying on a deductive method, secondary information was collected from reviews of laws and decrees in an electronic database corresponding to each country and then a documentary analysis was made. The results show that Colombia has made many drastic changes in recent times, the application lacks more details and differs from Uruguay, since this country uses various rates depending on the type of taxpayer, more detailed exceptions, the taxpayers are broader and more importantly, this tax is declared separately from the Income Declaration. In conclusion, the tax collection for the wealth tax in Uruguay will continue to be higher and permanent, otherwise in Colombia, given that this tax continues temporarily and together in the Income Declaration, it needs to improve its structure and expand the subjects passives.