Publicación:

Retrospectiva sobre el sistema de renta presuntiva y determinación a la luz de la nueva reforma tributaria ley 1819/2016

Resumen

The review of this article seeks to provide the reader with a general perspective on presumptive income and the aspects to be taken into account for its determination while presenting a brief approximation of its origin and the most significant changes that it has presented until the last tax reform (Law 1819/2016) also presents a case in which it shows that the interpretation of the regulations regarding the presumption of income does not lead to circumventing parts of it in search of avoiding taxation to which a person is obliged. It is the intention of the authors that this writing constitutes a tool to know in a comprehensive and timely manner the reason for the obligation to pay taxes and how it is that there is a system to determine the income tax on an “assumption”, for which various current and historical sources, which allowed us to conclude that the Colombian state uses its tax power as a binary mechanism that, in addition to providing it with an important source of financing to support the fulfillment of its functions; supports in the search for the economic balance of the country, the promotion of employment, reduction of inequality among others; however, the dynamics of the nation’s fiscal legal system is quite volatile, a brief review of recent history was enough to note how each government has reformed tax regulations to give “solutions” in the short term that are far from achieving economic stability for the country and true equity for the population, this added With the multiple corruption scandals it has promoted behaviors such as avoidance or evasion, the administration of taxes as a strategy to minimize such behaviors then applies the system of presumptive income by establishing a minimum system of taxation for those who possess significant sums of capi.