Analysis of the tax reforms in Colombia from 2018 to 2020 Análisis de las reformas tributarias en Colombia de los años 2018 a 2020

Abstract

The objective of this research is to analyze the changes brought about by tax reforms in the country, the problems they generate and for which new tax regulations are created. A compilation of its history was made, causes that promote the alteration of these and impacts that they have had in our country in recent years, for this reason we took into account repositories of universities, magazines, different websites and articles. In Colombia every year changes are made in the tax regulations, since in very few occasions the money they have planned is collected and this happens, due to the lack of information from both natural and legal persons, since they do not pay taxes corresponding, they manage to escape from these, however, it is not only the citizens, because most of them do do their duty, it is also the state that is largely very corrupt and does not have long-term planning. With the new taxes that it adds or withdraws, therefore, there are changes in these norms, since they do not fulfill their purpose, which is to stimulate the growth of the country, equity and give support to all entrepreneurs to promote employment. To conclude, we show that the last government of Iván Duque has complied with some of the changes proposed in the reforms, on the other hand, it has made reforms per year, which does not benefit the country, because they do not adapt to the first reform, when you are already entering the second. However, this government has gone through the economic crisis that Covid-19 has brought with it and has plans for its third reform, since the money collected was invested for the well-being of citizens and their livelihood while the pandemic was happening. A structural tax reform is needed for the nation, but one that has a long-term vision.