Taxation in Colombia: Discourse and traceability

Abstract

Each time a presidential period begins, it brings with it, the inevitable tax reform. It is customary for the current government to seek, through taxes as a primary source of state revenues, to finance its campaign promises. For this reason, after the enactment of the Colombian Political Constitution, multiple modifications have been generated to the legal framework with the purpose always to increase the collection and meet the collective needs promised. In this sense, the primary purpose of this article is to make a recount of the major changes to the Colombian tax system, using for it, primarily the laws and regulations that have made transit in the tax legislation and regulations.