Examinando por Materia "Carga Tributaria"

Mostrando 1 - 1 de 1
  • No hay miniatura disponible
    Ítem
    La Reforma Tributaria 2022 como mecanismo para superar la pobreza en Colombia
    (Universidad EAFIT, 2023) Jaramillo Martínez, Verónica; Peña Iguavita, Germán Adolfo
    In Colombia, in December 2022, the 2277 Law was approved, a tax reform with which the national government expects to collect COP 19.7 billion during its first year of entry into force. This document exposes the current situation of the country in terms of fiscal and tax policy and expands the panorama to try to determine how convenient it is to carry out certain changes proposed in the tax refor; specifically, those related to the increase in taxes entering the formal sector and the increase in enforcement with the new tax rules. Going through the analysis of business sustainability and informality, this paper aims to stablish the types of effects that the new rules and potential collection would imply on the country's poverty and inequality indexes. All this, with the aim of identifying the most convenient policies in general terms to the national economy: those aimed at increasing taxes and collection to be able to make a greater expenditure / social investment, or those aimed at alleviating the tax burden of companies that tend to protect the private initiative / employment.