Publicación: Generalidades del impuesto de renta monografía
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As the state belongs to everyone, it is necessary to have a source of income that guarantees the sustainability of said state, this is how the existence and appearance of taxes is justified, which arise as that economic aid that the state entity needs to maintain itself stable; one of these tax commitments is income tax, which will be the subject of this essay. This is the tax that every taxpayer must pay to the state, conceptualized on the profits or income that it achieves during a year, determined in the taxable year on which it is paid, which is the previous year. This is determined taking into consideration aspects such as equity, income, financial movements, it is also taken into account which group of taxpayers it belongs to, and the different limits that exempt or enable it to pay this income tax duty are identified. The income tax is then protected by the different tax reforms made by the Colombian government; The most recent of them was approved by Congress and by the President of the Republic the Financing Law 1943 of 2018 made formal and substantial changes regarding the calculation of income tax.