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El impuesto al valor agregado – I.V.A en Colombia en el periodo 2006-2018
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ortega, Elsa Cecilia Cantillo Sánchez, Angelica María Niño |
| Copyright Year | 2019 |
| Abstract | The objective of this research work is to determine the changes that have been generated in the tax culture in Colombia in relation to the value added tax - I.V.A in the period 2006-2018. To begin it is necessary to know that the value added tax is a tax that taxes consumption, is obtained from the final price of the product and is charged on some goods and services, imports and games of chance. The I.V.A is indirect and regressive that is to say that it taxes the goods and services without taking into account the situation of the taxpayer, also proportional is to say that the higher the value of the product, the greater the value of the contribution. The value added tax to be paid by all represents one of the most significant income of the state, with which seeks to finance public spending and other needs. In this project it was observed that the value added tax is a main tax in the tax collection of Colombia, given that the contribution of this is greater and generates an effective realization of the purposes and growth of the economy of the country; Bearing in mind that the state seeks an adequate balance in finance, it uses tax reforms to adapt to the different conditions of the moment it is going through. Hence, the state in its different tax reforms has increased and modified the rates, the goods and services taxed and exempt, the taxable periods among others, to obtain greater income from this tax, creating an excessive dependence. For this work, different collection instruments were used, such as an interview conducted with an expert on the subject, guidelines for jurisprudential analysis and guidelines for normative analysis; with the purpose of collecting the necessary information to know in depth about the treated topic, the importance that this has in the tax law in Colombia and to respond to the objectives set out in this research work. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://repository.unilibre.edu.co/bitstream/handle/10901/15565/El%20IMPUESTO%20AL%20VALOR%20AGREGADO%20%E2%80%93%20I.V.A%20EN%20COLOMBIA%20EN%20EL%20PERIODO%202006-2018%20(1).pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
