Examinando por Materia "Confiscatoriedad"

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    Problemáticas constitucionales de la implementación del impuesto mínimo en Colombia
    (Universidad EAFIT, 2025) Arango Suárez, Mariana Andrea; Hernández García, David; Betancourt, Jorge Andrés
    The incorporation of the Adjusted Taxation Rate (Tasa de Tributación Depurada, TTD) into the Colombian Tax Statute, designed to establish a minimum corporate tax rate, has sparked significant debate in academic and business sectors. This debate arises from concerns that the proposed regulatory framework may contradict fundamental constitutional principles of tax law, particularly Articles 83, 95 paragraph 9, 338, and 363 of the Political Constitution of Colombia. These provisions address essential issues in the fiscal sphere, such as good faith in the relationship between citizens and authorities, the principles of tax justice and equity, the distribution of taxing powers among various entities, and the guarantee of a tax system based on equity, efficiency, and progressivity. The proposed minimum tax rate is questioned on the grounds that it may not accurately reflect the economic reality of companies but, in certain cases, may instead be based on economic expectations that distort the actual tax burden. This thesis examines whether the implementation of the adjusted taxation rate violates these constitutional principles and whether the approach proposed within the framework of the Tax Statute complies with standards of equity and tax justice, while upholding taxpayers' rights and constitutional guarantees, in order to propose a normative reform aligned with the aforementioned constitutional postulates.