Beneficios y desafíos de la ley de crecimiento económico 2010 del 2019 en el impuesto valor agregado IVA en la economía colombiana

Abstract

The purpose of this research was to identify the changes that have been generated with the new growth law reform in the value added tax - IVA and that leads the state to seek the different changes in tax matters that have been of great importance for the country generating tranquility to some and to others discomfort. An analysis of the benefits and challenges generated in the Value Added Tax (IVA) was carried out, by the tax reform known as the Economic Growth Law 2010 of 2019, knowing the importance of these reforms, the priority is to submit to an analysis of the different positive and negative consequences thrown by the aforementioned reform. The work was carried out from the review of documents in electronic databases of the population object of the investigation, it was supported by the entities that have a close relationship with the management of the IVA tax and then a documentary analysis was made. The results show that the economic growth law must be placed in a context of time and total benefits to the economy and not in the conjunctural discussion of recent events so that fiscal stability is not put at risk and contributes to pursuing the objectives of equity and economic growth. In conclusion, IVA is one of the worst-treated taxes in which the technical treatment that is claimed is not allowed, it is necessary to create a commission of national experts that deepen on tax matters in Colombia. Every time there is a tax reform, they go from one basket to another, sometimes without any economic sense, just because of the pressure from economic groups. Tax collection can be strengthened by seeking greater progressivity in existing taxes and thus contribute to reducing the inequality index in income distribution in Colombia.