Facultad de Ciencias Económicas y Empresariales

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Retos de la reforma tributaria ley 1819 de 2016 para una persona natural declarante de renta
(Universidad Santiago de Cali, 2018) Angulo García, Leidy Jennifer; Collazos Benavides, Lina María; Gongora Vanegas, Boris
In the following study, the main objective was to identify the challenges of the tax reform in the natural person at the time of preparing and submitting the income statement, by means of three variables that express the challenges that this must face in the environment and in tax matters. With this approach, a comparative analysis of the tax reform is carried out: Law 1739 of 2014 versus the reform of Law 1819 of 2016. Different meanings are presented on tax evasion and arguments for the efficiency of the tax reform are presented - Law 1819 of 2016. A comparison between the tax reform is made Law 1739 of 2014 and the tax reform - Law 1819 of 2016. Figures of the fiscal balance and fiscal expenditure are taken to identify the correlation that exists between the data and the object of study. Finally, the reasons for the ignorance of the tax reform in a natural person and the consequence that this brings about evasion are justified. The study allows to conclude that the constant changes in the tax reform are due to inefficiency in tax matters, fiscal deficit and evasion, assuming the tax burden of taxpayers.