Publicación:

Análisis del Impacto financiero del Covid-19 en el sistema tributario colombiano

Resumen

Initially, a tour of the different official and private reports that have come out as a result of the different updates of the tax rules in the country is made, the sources used are accredited to deal with this type of issues, this tour is made in order to understand the current situation of the Colombian tax system; determined the different positions and data collection associated exclusively with Colombian tax laws; in this way to collect clear and truthful information that allows defining the impacts caused to the Colombian tax system during the pandemic and how the norms and rules applicable to the country's taxpayers are currently. This is how the tax system was affected in large proportions, since due to the measures adopted and implemented by the national government during the pandemic, it caused a considerable decrease in collection and the final balance; which was also caused by the slowdown in the Colombian economy, which led the national government to take and adopt tax measures in order to provide greater liquidity and sustainability to individuals and companies in order to keep demand active, guarantee business continuity to defend jobs and the families that depend on them, despite having limited fiscal space given the persistence of the fiscal deficit and the volume of public debt.