Impacto de la Reforma Tributaria 2022 en la Renta de Personas Naturales, los Cambios Fiscales y los Beneficios
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Date
2025-06-12
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Impacto de la Reforma Tributaria 2022 en la Renta de Personas Naturales, los Cambios Fiscales y los Beneficios
Type
Trabajo de Investigación e Innovación
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Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este documento se enfoca en evaluar el impacto de la reforma tributaria 2022 en la renta de personas naturales, los cambios fiscales y beneficios, para dar respuesta al objetivo planteado se utilizó una investigación aplicada en función de sus objetivos, con enfoque cualitativo, alcance descriptivo incluyendo técnicas como el análisis de contenido, la elaboración de matrices Pestel y 4x4, seleccionando como población las personas naturales obligadas a declarar el impuesto de renta en el año 2023 y 2024, los cuales serán sujetos de análisis según las cifras reveladas por la Dian, obteniendo como resultados que las reducciones en los límites y rentas exentas afectan principalmente a las personas de estratos socioeconómicos medios y que en muchas ocasiones los contribuyentes optan por manejar una contabilidad agresiva que les permite aprovechar los vacíos de la norma, adicionalmente la evasión fiscal sigue siendo uno de los problemas principales que impiden el correcto recaudo por parte de la administración tributaria, por esta razón mi trabajo de grado propone esclarecer las modificaciones introducidas por la reforma tributaria y así poder realizar un análisis subjetivo que permita tener una perspectiva clara de los cambios introducidos.
This document focuses on evaluating the impact of the 2022 tax reform on the income of individuals, tax changes and benefits, to respond to the stated objective, applied research was used based on its objectives, with a qualitative approach, descriptive scope including techniques such as content analysis, the preparation of Pestel and 4x4 matrices, selecting as a population the natural persons obliged to declare income tax in the years 2023 and 2024, which will be subjects of analysis according to the figures revealed by the Dian, obtaining as results that the reductions in the limits and exempt income mainly affect people of middle socioeconomic strata and that on many occasions taxpayers choose to handle aggressive accounting that allows them to take advantage of loopholes in the norm, additionally tax evasion continues to be one of the main problems that prevent correct collection by the tax administration, for this reason my degree work proposes to clarify the modifications introduced by the tax reform and thus be able to carry out a subjective analysis that allows to have a clear perspective of the changes introduced.
This document focuses on evaluating the impact of the 2022 tax reform on the income of individuals, tax changes and benefits, to respond to the stated objective, applied research was used based on its objectives, with a qualitative approach, descriptive scope including techniques such as content analysis, the preparation of Pestel and 4x4 matrices, selecting as a population the natural persons obliged to declare income tax in the years 2023 and 2024, which will be subjects of analysis according to the figures revealed by the Dian, obtaining as results that the reductions in the limits and exempt income mainly affect people of middle socioeconomic strata and that on many occasions taxpayers choose to handle aggressive accounting that allows them to take advantage of loopholes in the norm, additionally tax evasion continues to be one of the main problems that prevent correct collection by the tax administration, for this reason my degree work proposes to clarify the modifications introduced by the tax reform and thus be able to carry out a subjective analysis that allows to have a clear perspective of the changes introduced.
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Keywords
Base gravable, Impuesto, Persona natural, Reforma tributaria, Unidad de Valor Tributario, Tax, Tax Natural person, Taxable base