Publicación:

Análisis de la aplicación de los principios del derecho tributario en la reglamentación para las zonas más afectadads por el conflicto armado “zomac” en Colombia

Resumen

The constitutional rights and duties in Colombia rest on the magna Carta called “the Political Constitution of 1991”, where they contemplate in its articles 13, 58, 338, and 363 the fundamental principles that regulate the tax system in Colombia and normalize the relationship between the state and its individuals such as: legality, equality, equity, efficiency, progressivity, non-retroactivity, unit of matter and contributory capacity. These principles must be immersed in each tax reform that is presented so that there is a uniform economic growth in all sectors, companies and people in the country. The objective of this project is to evaluate the effective application of tax principles in the areas most affected by the armed conflict “ZOMAC” regulated by decree 1650 of October 9, 2017 and their respective annexes or changes in tax reforms 1943 of the year 2018 and 2010 of the year 2019. The foregoing will be carried out through an in-depth investigation into the theoretical and practical concepts of tax principles and their due application in a particular way in the benefits and considerations brought by the tax regulations for the ZOMAC on Colombia, where it can be evidenced if their dedication in said Standard is effective and efficient.