Análisis de los cambios del IVA partiendo de la ley 1607 de 2012

Abstract

The following research analyzes the value added tax in Colombia from a position of changes through the tax reform of Law 1607 of 2012, its evolution distorts its philosophy with the most recent history of the country, thus giving a panorama of uncertainty for the economy and commerce in general. The work was carried out from the review of documents in Scopus electronic databases, the USC repository and academic google and then a documentary analysis was made. The studies show a contrast of what the State proposed as an objective in Law 1607 of 2012, which was to reduce the unemployment rate, inequality and increase income with what was carried out in the tax reform, to result in a tax impact , we continue to expect a VAT that adapts to the current reality.To obtain a better collection, various aspects of fiscal policies must be evaluated as stated by the academy and some experts on the subject, a fundamental reform that allows: a) structuring and integrate the sectors of the national economy so that the effect of the additions and modifications in the articles and paragraphs in the VAT components does not occur, b) the reduction of the exemption list c) the expansion of the tax base, d) a discount for the acquisition of capital goods.