Publicación:

Análisis de los cambios en materia tributaria en Colombia originados por la pandemia

Resumen

The tax system refers to the way in which a government collects tax revenues, this method of collection is called fiscal policy, and in many cases, it is the main source of income for a government, although not the only one. Consequently, the study aims to analyze the changes in tax matters in Colombia caused by the pandemic. For this, a documentary study was taken into account at the methodological level, where the changes caused by the pandemic in Colombia and the risks in the process of liquidation, presentation and payment for changes in taxes caused by COVID through of a case study. The results show that, although there was some flexibility on the part of the government, businessmen and the data show that this policy was insufficient and also contributed almost nothing to the maintenance of large, small and medium-sized companies, causing the partial or total closure and the same time, generating economic instability.