Publicación:

Análisis del impuesto de renta y complementarios frente a la Ley de inversión en Colombia

Resumen

This writing contains the analysis of the changes incorporated in Law 2155 of 2021 by means of which the social investment law is issued and other provisions are issued and a new Tax Reform was adopted in Colombia. To address the issue, the methodology of consulting documentary and doctrinal sources was used to explain the central points of each of the proposed objectives, such as analyzing the changes introduced by the law in the Colombian financial system, characterizing the key aspects of the tax on income and complementary, from the approach to the constituent elements of the tax and evaluating the convenience of these changes in terms of the convenience that they entail in the long term for the development of the Colombian state. As a result of the above, it can be commented that it is difficult to maintain an optimistic perspective on the economic future of the nation, since within the aspects addressed it is concluded that taxes must be better structured in a country like ours with so many gaps between strata and with so much inequality.