Publicación: Operaciones inafectas y las exoneraciones fiscales
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This present paper is the result of an investigation carried out by the teacher and the group of students in training as public accountants, under a process of formative research, of documentary type, with qualitative focus, based on the revision of type exploratory in decrees, resolutions, laws, information of the website of the Directorate of Taxes and National customs (DIAN) and other secondary sources. The article aims to analyse the inafectas operations and tax exemptions in Colombia, and the changes that incorporated the structural reform law 1819 of 2016. The results show that there are several unaffected and exemptions in tax operations, in terms of payment of parafiscal contributions, income tax and value-added tax (VAT), free zones and territorial entities. The significant changes introduced by the last tax reform in Colombia are unveiled, which seeks to improve the distribution of the tax burden and thus encourage the lower-income Colombians, also to improve the competitiveness of the companies that Use manpower and thus be able to generate more employment knowing that in Colombia there are high levels of inequality, informality and unemployment, finally there is a analysis of this type of operations in force in Colombia with other Latin American countries , due to the analysis of progressive taxation and legal applicability in each of the countries analyzed.