Publicación:

Análisis del impuesto de renta en Colombia

Resumen

The following essay aims to analyze the income tax in Colombia covering its dimensions, knowing what its effects are towards the principles of legality, justice, process, and regulations. The problem addressed is what are the dimensions of the income tax in Colombia, based on the fact that the income tax is a tax that taxes the economic benefits received by natural persons, legal entities or other entities. When objectively analyzed from a theoretical and practical point of view, the concept of initial income continues to be discriminatory in economic terms; therefore, the income tax is considered one of the most efficient ways of financing public spending, distributing the burden among residents in an equitable manner, based on their ability to bear taxes. To carry out the work, an investigative documentary analysis was carried out, in order to identify and present all the dimensions of the income tax.