Publicación:

Formalización de empleo en Colombia bajo el régimen simple de tributación

Resumen

The growth law of 2010 and 2019 has raised several questions for Colombians, it is important to highlight that the government seeks a way to improve each new tax reform in order to generate economic stability for the country. Within this research we want to emphasize the simple tax regime that comes from the financing law 1943 of 2018, where its main purpose is to combat the informality that exists within the country, simplify taxes so that their presentation is easier and more affordable, and above all that the formalization of employment in turn makes companies grow and therefore formal employment is generated in Colombia. Unemployment in Colombia is a subject to be discussed with a magnifying glass. DANE reveals that by July 2020 unemployment reached a percentage of 20.2%, a quite alarming figure, which means that the government needs to establish parameters to cover social spending. Within this research we will touch on issues of financial, administrative and accounting interest specific to the country, which will give us a clear overview of its situation and will be able to reveal the main causes, the most relevant issues, and the possible solutions that may be useful for the development of the problem raised. This issue of finance and taxation has been studied and analyzed by different authors who have been interested in the collection of taxes and the way in which the Government has manifested itself in the different situations that the country has presented over the years. . Luis Eduardo Arango and Franz Hamann, in their book “The labor market in Colombia: facts, trends and institutions”, present information on the dynamics of work in Colombia and analyze the economic effects and the regulatory framework on the labor situation in Colombia. Jorge Andrés Domínguez Moreno Urban Informality and Poverty in Colombia analyzes informality in Colombia and the relationship it has with poverty and concludes that the fact that the head of the household is in the informal sector of the labor market raises the risk that household is poor increases by 225% with respect to those belonging to the formal sector.