El impacto del impuesto a la renta sobre personas naturales en Colombia desde el año 2017 al año 2022
No Thumbnail Available
Date
2023-09
Authors
Serrano Chaves, Claudia Marcela
Botina Plaza, Jacqueline
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Como resultado a esta investigación, se pretende dar alcance al objetivo principal conocer los
impactos del impuesto a la renta en personas naturales en Colombia entre los años 2017 y 2022, lo
cual permite analizar la importancia de este tributo en nuestro país y sus principales cambios
dispuestos por la ley a partir de la reforma tributaria ley 1819 de 2016 y posteriores reformas hasta
el año 2022. Desde una óptica normativa se evidencia el establecimiento de un sistema cedular
como el mecanismo que clasifica o agrupa los ingresos de los contribuyentes de acuerdo con la
fuente que los produce, esta cedulación da lugar a la clasificación de ingresos por cédula general,
cédula rentas de pensiones y cédula rentas de dividendos y participaciones. La metodología
utilizada para esta investigación es cualitativa por lo cual se efectuaron trece entrevistas a expertos
en tributación sobre el impuesto de renta de personas naturales en Colombia. Por lo anterior, se
identificó que este tributo tiene una gran representación en cuanto al recaudo de recursos por parte
de la administración de impuestos debido a su gran impacto económico, se deben establecer
mejores sistemas de fiscalización que garanticen su recaudo y su vez el estado debe generar mayor
confianza y eficiencia en la asignación e inversión de estos recursos fiscales; se plantea como
recomendación se establece sancionar fuertemente la evasión e incentivar la cultura tributaria en el
país
As a result of this research, the main objective is to understand the impacts of income tax on individuals in Colombia between 2017 and 2022. This allows for an analysis of the importance of this tax in our country and its main changes established by law, starting from tax reform law 1819 of 2016 and subsequent reforms until 2022. From a normative perspective, the establishment of an ID (identication Number) system is evident as the mechanism that classifies or groups the income of taxpayers according to the source that generates it. This classification leads to the categorization of income into general ID, pension income ID, income of dividend and participation ID. In consequence the methodology used for this research is qualitative, which involved conducting thirteen interviews with taxation experts on income tax for individuals in Colombia. According with the above, it is identified that this tax has a significant representation in terms of revenue collection by the tax administration due to its significant economic impact. Better audit systems must be established to ensure its collection, and the government must generate greater trust and efficiency in the allocation and investment of these fiscal resources. As a recommendation, strong penalties should be imposed for tax evasion and the culture of taxation in the country should be encouraged.
As a result of this research, the main objective is to understand the impacts of income tax on individuals in Colombia between 2017 and 2022. This allows for an analysis of the importance of this tax in our country and its main changes established by law, starting from tax reform law 1819 of 2016 and subsequent reforms until 2022. From a normative perspective, the establishment of an ID (identication Number) system is evident as the mechanism that classifies or groups the income of taxpayers according to the source that generates it. This classification leads to the categorization of income into general ID, pension income ID, income of dividend and participation ID. In consequence the methodology used for this research is qualitative, which involved conducting thirteen interviews with taxation experts on income tax for individuals in Colombia. According with the above, it is identified that this tax has a significant representation in terms of revenue collection by the tax administration due to its significant economic impact. Better audit systems must be established to ensure its collection, and the government must generate greater trust and efficiency in the allocation and investment of these fiscal resources. As a recommendation, strong penalties should be imposed for tax evasion and the culture of taxation in the country should be encouraged.
Description
Conocer los impactos del impuesto a la renta en personas naturales en Colombia entre los años
2017 y 2022
Keywords
Impuesto de Renta, contribuyentes, Personas Naturales, Recaudo, Icome Tax, Individuals, Taxpayers an Colletion