Evolución de la declaración de renta entre los años 2010 al 2018

Abstract

The income statement is the mechanism that the government has to know the financial situation of higher-income citizens, although making the caveat that this mechanism does not apply to all citizens. This article focuses on investigating the evolutionary changes that have occurred in the payment of income tax for natural persons, between the years 2010 - 2018, in order to carry out a historical analysis of the income tax in Colombia from 2010 to 2010. 2018, likewise, it is intended to identify the most significant changes of the tax reforms in Colombia during this period of time, and also to analyze the regulatory changes that have been generated from 2010 to 2018 in the income statement. The importance of the article lies in the fact that it will be investigated through a literature review, the effects that the tax reforms produce in terms of the income tax declaration, highlighting some historical data, the tax reforms that have governed during the years stipulated and the benefits that have come with them for taxpayers of income tax.