Taxation in Colombia: Discourse and traceability

Abstract

Cada vez que se inicia un periodo presidencial, trae consigo, la infaltable reforma tributaria. Es ya costumbre que el gobierno de turno, busque, mediante los impuestos como fuente primaria de los ingresos estatales, financiar sus promesas de campan?a. Por tal razo?n, luego de promulgada la Constitucio?n Poli?tica colombiana, se han generado mu?ltiples modificaciones al entramado juri?dico con el propo?sito siempre, de aumentar el recaudo y satisfacer las necesidades colectivas prometidas. En ese sentido, el fin principal de este arti?culo, es hacer un recuento de las modificaciones de mayor envergadura, al sistema tributario colombiano, utilizando para ello, primordialmente las leyes y normas que han hecho tra?nsito en la legislacio?n y normatividad tributarias

Palabras clave: Impuestos, reforma tributaria, Constitucio?n Poli?tica

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.

Keywords: Taxes, tax reform, Political Constitution