Publicación:

Análisis del impacto del covid-19 en el impuesto al valor agregado en Colombia

Resumen

In this research about the coronavirus (COVID 19) that shook the world in all its extension, given the preventive idea of the measures that were adopted in Colombia to contain the disease, a part of these were in most of the recognitions and duties that the State would obtain in ordinary occasions, to such an extent that its The belongings were felt even in the monetary areas less dependent on it, so that within the commercial expense of this wide assortment, the charge for added value was not excluded to support the negative effect of such circumstance. The value added tax is a tax decreed by Colombian legislation for those who satisfy consumer demand for goods and services; from this are derived the measures that promote legitimacy and free commercialization in all sectors based on the mobility of the government and the improvement in the quality of life of people and entrepreneurs, promoting free commercialization to all sectors. This research will present the impacts of the COVID 19 on VAT in the country's economy, showing real data that allows for a mixed approach (qualitative and quantitative) and offers a neutral point of view. At the end of the research, it was evident that there was a lack of information on the impact of COVID 19 on the value added tax.