Cambios en la carga impositiva nacional de las personas jurídicas comerciales en Colombia de acuerdo a la ley de financiamiento 1943 de 2019
Calambás Caña, Daniela Lorena
Benavides Adarve, Jimmy Andrés
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The tax system in Colombia is the basis for the maintenance of the administration and the payment of public expenses that cover basic needs in the population. The purpose of this research was to determine the changes in the national tax burden of commercial legal persons in Colombia according to the financing law 1943 of 2018. The work was developed from the review of internet databases and pages that They talk about the issue of national taxes for the commercial legal entity in Colombia. The results show that Colombia is a Country where the responsibilities for income tax, withholding tax, IVA and levy to financial movements for commercial legal persons is aimed at reducing, this in order to promote investment, and encourage the legality in the different areas of commerce that generate economic and labor growth.