Desconocimiento tributario de las personas naturales declarantes de renta en Colombia de acuerdo a lo establecido en la Ley 2277 de 2022
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Date
2023-08-19
Authors
Suarez Sepúlveda, Luz Stella
Bula Vergara, Luis Daniel
Álvarez Villada, Marta Lucí
Advisors
Tobón Osorio, Jaime Alberto
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Restringido
Abstract
Las personas naturales, tienen un gran desconocimiento de los temas tributarios, esto desencadena una problemática que cada día es más común y que desde hace muchos años se ha vuelto evidente, porque los contribuyentes no están adecuadamente informados acerca de los cambios normativos que los vuelven responsables tributarios. Este desconocimiento ha permitido que las personas cometan errores, que se podrían tipificar como evasión de impuestos, lo cual origina sanciones por parte de los entes de control, por lo tanto, se hace necesario que las personas naturales se mantengan informados a través de consultores y/o asesores profesionales, herramientas tecnológicas que brinden información real y relevante sobre el tema o cursos de actualización. Se hace relevante que las personas naturales que son responsables de declarar renta conozcan sobre la normativa tributaria, lo que facilitará el cumplir plenamente con sus obligaciones, al mismo tiempo que el estado logrará crear una población más formada lo que podrá mitigar la evasión de impuestos y el déficit fiscal. No obstante, hoy las personas naturales que no cuentan con una información de manera clara, expresa y sencilla de entender en relación con las normas tributarias, esto se debe a que todas las normas tienen un alto contenido técnico que no es fácil de entender y que interfiere con la correcta divulgación de las leyes y normas, sino que también al desinterés propio que tienen las personas naturales por profundizar en el tema. Es importante que las personas empiecen a obtener conocimiento sobre el trámite de la declaración de renta en el país, al igual que los beneficios tributarios que se tienen y de esta manera poder cumplir con el proceso que rige la ley, y lo que se deriva de esta, de aportar los recursos financieros que la persona natural este obligada a cumplir. De esta manera, las personas naturales estarán en condiciones de comprender de manera óptima las regulaciones fiscales, derivadas de la reforma tributaria y sus opiniones que pueden ser tanto favorables como no favorables según la experiencia profesional o fuente información. Debido al nivel de desconocimiento que existe entre las personas naturales, se realiza una investigación frente al impacto generado por la nueva reforma tributaria expedida en diciembre de 2022 mediante la Ley 2277 de 2022, el propósito es, resaltar su nivel de implicación y participación en este tema. De esta manera, se busca aportar claridad y mitigar conceptos erróneos que puedan surgir en las personas naturales, ya que estas, de manera frecuente, se sienten intimidadas y cometen errores o evitan tomar acciones debido a la falta de conocimiento, es importante considerar que el entorno evoluciona día a día y los derechos y responsabilidades cobran mayor importancia en el desarrollo del país. Esto hace que el sentido de pertenencia y la correcta presentación de información sea precisa, aspecto esencial en cualquier actividad desarrollada, especialmente en temas fiscales, ya que si su aplicación no es acorde a la Ley podrían acarrear sanciones. Se hace evidente un amplio desconocimiento tributario entre las personas naturales y jurídicas, lo que conlleva a incumplimientos con las normas fiscales del país, especialmente en el caso de pequeñas y las microempresas lo que deriva en el no cumplimiento de sus obligaciones fiscales. Para evitar esta situación, es necesario buscar el asesoramiento adecuado con el fin de presentar de manera adecuada las obligaciones aprovechando los beneficios que entrega la ley, adaptándose a los requisitos y cambios que son estipulados por la legislación tributaria.
Natural persons have a great ignorance of tax issues, this triggers a problem that is more common every day and that for many years has become evident, because taxpayers are not adequately informed about the regulatory changes that make them responsible. tributaries. This ignorance has allowed people to make mistakes, which could be classified as tax evasion, which causes sanctions by the control entities, therefore, it is necessary for natural persons to be kept informed through consultants and / or professional advisors, technological tools that provide real and relevant information on the subject or refresher course. It is relevant that natural persons who are responsible for declaring income know about tax regulations, which will facilitate full compliance with their obligations, at the same time that the state will be able to create a more educated population, which will be able to mitigate tax evasion and the fiscal deficit. However, today natural persons do not have clear, express and easy to understand information in relation to tax regulations, this is because all regulations have a high technical content that is not easy to understand and that interferes with the correct disclosure of the laws and regulations, but also due to the lack of interest that natural persons have in delving into the subject... It is important that people begin to obtain knowledge about the income statement in the country, as well as the tax benefits that are available and in this way be able to comply with the process governed by the law, and that if it is derived from this, contribute the financial resources that the natural person is obliged to comply with. In this way, natural persons will be in a position to optimally understand the tax regulations derived from the tax reform and their opinions, opinions that can be both favorable and unfavorable depending on professional experience or information source. Due to the level of ignorance that exists among natural persons, an investigation is carried out regarding the impact generated by the new tax reform issued in December 2022, the purpose is to highlight their level of involvement and participation in this issue. In this way, it seeks to provide clarity and mitigate misconceptions that may arise in natural persons, frequently, natural persons feel intimidated and make mistakes or avoid taking actions due to lack of knowledge, it is important to consider that the environment it evolves day by day and rights and responsibilities become more important in the development of the country. This makes the sense of ownership, and the correct presentation of accurate information is essential, especially in tax matters that could lead to sanctions. A wide lack of tax knowledge among natural and legal persons is evident, which leads to non-compliance with the country's tax regulations, especially in the case of small and microenterprises, which results in non-compliance with their tax obligations. To avoid this situation, it is necessary to seek the appropriate advice in order to adequately present the obligations taking advantage of the benefits provided by law, adapting to the requirements and changes that are stipulated by tax legislation....
Natural persons have a great ignorance of tax issues, this triggers a problem that is more common every day and that for many years has become evident, because taxpayers are not adequately informed about the regulatory changes that make them responsible. tributaries. This ignorance has allowed people to make mistakes, which could be classified as tax evasion, which causes sanctions by the control entities, therefore, it is necessary for natural persons to be kept informed through consultants and / or professional advisors, technological tools that provide real and relevant information on the subject or refresher course. It is relevant that natural persons who are responsible for declaring income know about tax regulations, which will facilitate full compliance with their obligations, at the same time that the state will be able to create a more educated population, which will be able to mitigate tax evasion and the fiscal deficit. However, today natural persons do not have clear, express and easy to understand information in relation to tax regulations, this is because all regulations have a high technical content that is not easy to understand and that interferes with the correct disclosure of the laws and regulations, but also due to the lack of interest that natural persons have in delving into the subject... It is important that people begin to obtain knowledge about the income statement in the country, as well as the tax benefits that are available and in this way be able to comply with the process governed by the law, and that if it is derived from this, contribute the financial resources that the natural person is obliged to comply with. In this way, natural persons will be in a position to optimally understand the tax regulations derived from the tax reform and their opinions, opinions that can be both favorable and unfavorable depending on professional experience or information source. Due to the level of ignorance that exists among natural persons, an investigation is carried out regarding the impact generated by the new tax reform issued in December 2022, the purpose is to highlight their level of involvement and participation in this issue. In this way, it seeks to provide clarity and mitigate misconceptions that may arise in natural persons, frequently, natural persons feel intimidated and make mistakes or avoid taking actions due to lack of knowledge, it is important to consider that the environment it evolves day by day and rights and responsibilities become more important in the development of the country. This makes the sense of ownership, and the correct presentation of accurate information is essential, especially in tax matters that could lead to sanctions. A wide lack of tax knowledge among natural and legal persons is evident, which leads to non-compliance with the country's tax regulations, especially in the case of small and microenterprises, which results in non-compliance with their tax obligations. To avoid this situation, it is necessary to seek the appropriate advice in order to adequately present the obligations taking advantage of the benefits provided by law, adapting to the requirements and changes that are stipulated by tax legislation....
Description
Examinar los cambios realizados en la nueva reforma tributaria, ver que tanto las personas naturales declarantes de renta, conoce su percepción.
Keywords
Reforma, Personas naturales, Tributación, Impuestos, Obligaciones, Reform, Individuals, Taxation