La declaración de renta sugerida por la Dirección de Impuestos y Aduanas Nacional para las personas naturales en Colombia: realidades y desafíos
Loading...
Date
2024-12-07
Authors
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitario Minuto de Dios
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La implementación de la declaración de renta sugerida, por la Dirección de impuestos y aduanas nacionales Dian en Colombia, es una herramienta que busca simplificar el cumplimiento de las obligaciones tributarias de las personas naturales, particularmente de los pequeños contribuyentes. Esta iniciativa está basada en normativas como la Ley 2010 de 2019 y el Decreto 1680 de 2020, y tiene como objetivo principal facilitar la autoliquidación de impuestos mediante la generación automática de declaraciones a partir de datos obtenidos de fuentes como la información exógena y reportes de terceros. Esta herramienta no solo reduce la carga administrativa para los contribuyentes, sino que también fomenta la formalización de la economía informal y asegura una mayor equidad tributaria. La implementación de tecnologías avanzadas para el cruce de datos financieros permite a la DIAN realizar un control más efectivo y eficiente de los impuestos, garantizando que los contribuyentes paguen conforme a su capacidad económica real. Además, facilita la transparencia en el sistema tributario y contribuye a un mejor uso de los recursos públicos, lo cual es esencial para fortalecer la confianza en las instituciones fiscales. Sin embargo, la implementación de esta herramienta no está exenta de desafíos. A pesar de los avances, persisten dificultades asociadas a la precisión de la información prellenada, pues errores en los reportes de terceros pueden generar inconsistencias y afectar negativamente la situación fiscal de los contribuyentes. Además, algunos sectores de la población, especialmente aquellos con menor acceso a la tecnología, enfrentan barreras para adaptarse a las nuevas herramientas digitales, lo que puede limitar la efectividad del sistema.
The implementation of the suggested income tax return, proposed by the National Tax and Customs Directorate (DIAN) in Colombia, is a tool aimed at simplifying the tax compliance of individuals, particularly small taxpayers. This initiative is based on regulations such as Law 2010 of 2019 and Decree 1680 of 2020, and its main goal is to facilitate self-assessment of taxes through the automatic generation of returns based on data obtained from sources like external information and third-party reports. This tool not only reduces the administrative burden for taxpayers but also encourages the formalization of the informal economy and ensures greater tax equity. The implementation of advanced technologies for cross-checking financial data allows DIAN to perform more effective and efficient tax control, ensuring that taxpayers pay according to their actual economic capacity. Additionally, it facilitates transparency in the tax system and contributes to better use of public resources, which is essential for strengthening trust in fiscal institutions. However, the implementation of this tool is not without challenges. Despite the progress made, difficulties remain regarding the accuracy of pre-filled information, as errors in third-party reports may create inconsistencies and negatively affect taxpayers' fiscal situation. Moreover, some segments of the population, particularly those with limited access to technology, face barriers in adapting to new digital tools, which may limit the system's effectiveness.
The implementation of the suggested income tax return, proposed by the National Tax and Customs Directorate (DIAN) in Colombia, is a tool aimed at simplifying the tax compliance of individuals, particularly small taxpayers. This initiative is based on regulations such as Law 2010 of 2019 and Decree 1680 of 2020, and its main goal is to facilitate self-assessment of taxes through the automatic generation of returns based on data obtained from sources like external information and third-party reports. This tool not only reduces the administrative burden for taxpayers but also encourages the formalization of the informal economy and ensures greater tax equity. The implementation of advanced technologies for cross-checking financial data allows DIAN to perform more effective and efficient tax control, ensuring that taxpayers pay according to their actual economic capacity. Additionally, it facilitates transparency in the tax system and contributes to better use of public resources, which is essential for strengthening trust in fiscal institutions. However, the implementation of this tool is not without challenges. Despite the progress made, difficulties remain regarding the accuracy of pre-filled information, as errors in third-party reports may create inconsistencies and negatively affect taxpayers' fiscal situation. Moreover, some segments of the population, particularly those with limited access to technology, face barriers in adapting to new digital tools, which may limit the system's effectiveness.
Description
Analizar las realidades y desafíos de la declaración de renta sugerida por la Dirección de Impuestos y Aduanas Nacionales para personas naturales en Colombia
Keywords
Suggested Return, Income Tax Return, Taxes, Tax Obligation, Systematization, Declaración sugerida, Declaración de Renta, impuestos, obligación tributaria, sistematización