Publicación: Análisis del efecto del IVA en los hogares de menos ingresos del departamento de Arauca con los cambios que ha generado
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The new tax reform with its three-point increase has as its main objective to emancipate the collection of taxes, thereby increasing its growth significantly year after year and thereby achieving greater social works and that Colombia continues to progress as a nation, which Simple sight sounds helpful to the country, but looking at the issue from another point of view, it is clear that the one who is most affected by the reform is the middle-class population, whose income does not increase and the family basket has an increase in 59 % of its products, significantly affecting its economy. Therefore, the development of this research aims to analyze how the increase in VAT affects households with less income in the department of Arauca, taking into account their current status, thus determining the way in which economically affects families of less resources, it is clear that the most vulnerable people in some cases have more children, therefore the increase in daily expenses are greater, this would affect the pocket and the economy of citizenship.