Examinando por Materia "Pacto colectivo"

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    Investigación para determinar la viabilidad de un esquema de optimización tributaria apalancada en las excepciones del articulo 29-1 del Estatuto Tributario colombiano
    (Universidad EAFIT, 2023) Díaz Mahecha, Giovanny; Rodríguez Sánchez, Julio César; Betancur Hurtado, Carlos Mario
    In December 2022, the latest tax reform promoted by the current government entered into force, which aimed to close Colombia’s fiscal deficit that has been going on for decades. This reform has caused significant changes that have affected various sectors of the economy in one way or another, including the increase in the income tax collection in the middle class, which in the framework of the research is the working class that receives more than 15 million pesos in its monthly income, and according to the analysis of the survey this affects between 12% and 30% of the net income of the employee based on the salary base, if a parallel is made between the before and after the application of the reform. With the support of CEMEX managers from different branches, we managed to identify an opportunity that is based on the exception of the article 29-1 of the tax reform, referring to the collective payments low conditions such as being upheld by agreement with union and no union employees, which allows to generate a monetary benefit towards the employee and could be a tool for talent retention for the organizations, in this work we go into investigating in depth this opportunity, in order to be able to create a tax optimization scheme within the legal framework, for organizations and their employees that manage to benefit both parties.