Impacto Socioeconómico de la Reducción de Rentas Exentas y Deducciones en la Reforma Tributaria Ley 2277 de 2022 sobre la Clase Media Colombiana
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Date
2025-06-12
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Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La presente investigación tiene como objetivo analizar las implicaciones socioeconómicas de la Ley 2277 de 2022 en los contribuyentes de clase media en Colombia. La reforma, que busca aumentar el recaudo fiscal y fomentar la progresividad del sistema tributario, introduce cambios significativos en las rentas exentas y deducciones, afectando el flujo de caja, la calidad de vida y la percepción de equidad fiscal de este segmento de la población. A través de un enfoque mixto que combina métodos cualitativos y cuantitativos, este estudio compara las disposiciones de la Ley 2277 con la Ley 2010 de 2019, identificando cómo estas modificaciones profundizan las desigualdades existentes y generan tensiones fiscales. Los resultados evidencian que la reducción del límite de deducciones de 5.040 UVT a 1.340 UVT ha incrementado la carga tributaria sobre la clase media, disminuyendo su capacidad de ahorro y estabilidad financiera. Además, el análisis de percepciones refleja una creciente desconfianza hacia el sistema fiscal y un aumento potencial en prácticas de evasión. Este trabajo aporta evidencia empírica sobre los efectos de la reforma y ofrece recomendaciones para diseñar políticas fiscales más equitativas y sostenibles que consideren las necesidades y realidades de los contribuyentes.
This research aims to analyze the socioeconomic implications of Law 2277 of 2022 on middle-class taxpayers in Colombia. The reform, designed to increase tax revenue and enhance the progressivity of the tax system, introduces significant changes to exempt incomes and deductions, affecting cash flow, quality of life, and perceived tax equity within this population segment. Using a mixed-methods approach combining qualitative and quantitative methods, this study compares the provisions of Law 2277 with those of Law 2010 of 2019, identifying how these changes exacerbate existing inequalities and create fiscal tensions. The results demonstrate that the reduction in the deduction limit from 5,040 UVT to 1,340 UVT has increased the tax burden on the middle class, reducing their savings capacity and financial stability. Additionally, the analysis of perceptions reveals growing distrust in the tax system and a potential rise in tax evasion practices. This study not only provides empirical evidence on the effects of the reform but also offers recommendations for designing more equitable and sustainable fiscal policies that address the needs and realities of taxpayers
This research aims to analyze the socioeconomic implications of Law 2277 of 2022 on middle-class taxpayers in Colombia. The reform, designed to increase tax revenue and enhance the progressivity of the tax system, introduces significant changes to exempt incomes and deductions, affecting cash flow, quality of life, and perceived tax equity within this population segment. Using a mixed-methods approach combining qualitative and quantitative methods, this study compares the provisions of Law 2277 with those of Law 2010 of 2019, identifying how these changes exacerbate existing inequalities and create fiscal tensions. The results demonstrate that the reduction in the deduction limit from 5,040 UVT to 1,340 UVT has increased the tax burden on the middle class, reducing their savings capacity and financial stability. Additionally, the analysis of perceptions reveals growing distrust in the tax system and a potential rise in tax evasion practices. This study not only provides empirical evidence on the effects of the reform but also offers recommendations for designing more equitable and sustainable fiscal policies that address the needs and realities of taxpayers
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Keywords
Reforma tributaria, Clase media, Equidad fiscal, Sostenibilidad fiscal, Evasión fiscal, Tax reform, Middle class, Tax equity, Fiscal sustainability, Tax evasion