Especialización Derecho Tributario

URI permanente para esta colecciónhttp://hdl.handle.net/11634/19301

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Beneficios económicos del impuesto complementario de normalización tributaria a personas naturales contribuyentes que tienen pasivos inexistentes y/o activos omitidos
(2019-10-07) Saldarriaga Ramirez, Sergio Alejandro; Guerrero Garcia, Diego Armando; https://scienti.colciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
The complementary tax of normalization of taxes is a novelty in the financing law 1943 of 2018, approved by the congress of the republic and is the congress of the republic and is the object of reflection in this academic article, generating understanding about the tax economic benefits that taxpayers obtain from taxable individuals that decide to benefit from the aforementioned tax.
Vulneración al principio de capacidad contributiva en la deducción por dependientes en el impuesto sobre la renta para personas naturales en los años gravables 2013 y posteriores
(2019-10-09) Romero Díaz, Royer David; Guerrero García, Diego Armando; https://scienti.colciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
The Colombian tax system imposed on individuals the duty to contribute to the financing of state expenses and investments under article 95 of the Political Constitution of Colombia, which is why the income tax was created for those who enjoy with contributory capacity within the concepts of justice and equity demanded by the Magna Carta. This tax levies the income received by the taxpayer allowing those who are considered as employees, the possibility of deducting income, some that were classified as income not constituting income by regulatory stipulation, exempt income and some deductions provided they comply with the established requirements, hence within this last group, natural persons were allowed to subtract from the base to settle the income tax, the expenses incurred by the taxpayer for the people in charge, for example, the spouse or permanent partner, children, parents and / or siblings. However, the legislator established a series of conditions for these people who depend economically on the declarant, which limit the benefit in a discriminatory manner without consulting the degree of kinship by consanguinity and much less the actual situation of dependency and other factors that are particular in each case, denying the right to the taxpayer of the income tax obligation, the possibility of making their contribution with the state less burdensome, which violates the principles of contributory capacity, equality and equity that govern the tax system.
Análisis proceso de control del valor declarado en la venta de bienes inmuebles en Colombia
(2019-10-16) Escobar Calderon William; Guerrero García Diego; https://scienti.colciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
The control of the declared value in the sale of property in Colombia is regulated in the article 90 of the Tax Statute and all the modifications made to it by the different tax reforms throughout history. With the Law 1943 of 2018, the government suggests greater control of the value declared by the parties, taking into account that as of january 1 of 2019, They shall not constitute property cost of those sums that have not been canceled by financial institutions. The purpose of this document is to detail the evolutionary process of article 90 of the Tax Statute, causes and consequences of inappropriate behavior by taxpayers of allusion and evasion of tax responsibility at the time of alienation of property in Colombia. In the same way, it is recommended as a measure of control of the declared value in the sale of property the periodic update of the cadastral appraisal, by IGAC maximum every five years (law 44 of 1990), which provides the national and local administrative entities with the appropriate information, as a starting point for the liquidation of income tax or occasional according to the case.
Impacto económico en empresas pymes colombianas por cambios en normas tributarias del año 2016 al año 2018
(2019-10-22) Bello Garzón, Patricia; Guerrero García, Diego Armando; https://scienti.colciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
With this study it was evidenced that, during the last 3 years, the country carried out 2 tax reforms as a mechanism through which it sought to modify the tax structure and the payment of taxes, pretending to be more in line with the reality of the public finances of the State. The tax changes immersed in the tax reform carried out in 2016 through Law 1819 and the one made in 2018 with Law 1943 generate economic instability for SMEs in Colombia, envisioning legal uncertainty among entrepreneurs and a lack of tax planning that does not allow to be projected to a term greater than 5 years. With this constant convergence, the Public Accountant has been taking an active role, which obliges him to be in constant training and thus be able to advise the entrepreneur always in pro of his growth and permanence in the Market.
Pérdida autonomía de entes territoriales en el cobro de industria y comercio con el régimen tributario simple
(Universidad Santo Tomás, 2019-11-13) Echeverri Cañas, Edelmira; Guerrero García, Diego Armando; https://scienti.colciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
Taking into account the Financing Law for the restoration of the Balance of the General Budget and particularly the article 66 that which refers to the Unified Tax under the Simple Taxation Regime, the loss of the autonomy of the territorial entities in the collection of Industry and Commerce in exchange of collection, documentary reception on background, management and collection of the ICA; take into account in the case of Industry and Commerce the consolidated that integrates the Basic Unified Tax of the Simple Regime, for which the definition of the taxable event, rate and taxpayers.
La DIAN tiene facultad para determinar si un contrato de servicios o comercial, es un contrato de trabajo realidad, en el contexto del impuesto unificado bajo el régimen simple de tributación (simple) para la formalización y la generación de empleo
(Universidad Santo Tomás, 2019-11-25) Florez Farfan, Luna Arabella; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
The DIAN is empowered to establish the configuration of a reality employment contract, an activity of labour judges, in the case of subjects who cannot opt for the Unified Tax under the Simple Taxation Regime (Simple) for employment generation, under the numeral 3 article 906 of the National Tax Statute (Tax Statute, 2002, Art. 906). It takes into account the concepts of separation of powers throughout history, especially the judiciary in its judicial framework, and the jurisdiction of labour judges, with regard to the actual contract. It also refers to the definition of the employment contract, the actual contract and the elements of the Simple Simple Taxation Regime.
Efectos Jurídicos de los Concepto Emitidos por la DIAN Según la Ley 1943 de 2018, Artículo 113, Frente a las Actuaciones en el Contexto Internacional
(Universidad Santo Tomás, 2019-11-25) Mora García, Erika Yisenia; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://scholar.google.com/citations?user=5Ml31VEAAAAJ&hl=en; https://orcid.org/0000-0002-4890-7539
The subject under study refers to the legal effects of the concepts issued by the DIAN according to Law 1943 of 2018, article 113, compared to actions in the international context (Sources of law). For this reason, the interpretative scope of the Tax and Customs Directorate of Colombia - DIAN will be analyzed based on its competence in tax actions, in accordance with the regulations that have regulated its organization and functions through the Legal Office, under the context of interpretation and understanding of the tax reform regulations
Análisis a la evasion en el contrato de compraventa internacional que usan plataformas tecnológicas en el estado colombiano
(Universidad Santo Tomás, 2019-11-25) Perez Arias, Leidy Johana; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://scholar.google.com/citations?user=5Ml31VEAAAAJ&hl=en; https://orcid.org/0000-0002-4890-7539
At present, the administration of taxation and the control of international electronic sales processes has generated specific challenges in the reference to the reflection and evasion of the payment of taxes, which has implied repercussions in taxation practices, in planning business, in the verification of the jurisdictional order of the norm, until the generation of crimes such as falsehood in private documents. From this perspective, the article deals with an examination of the possible tax evasion in the international sale contract, used in technological platforms in Colombia, through a qualitative methodology with an analytical approach. For this purpose, the regulations, jurisprudence and concepts of the DIAN, specifically in the verification of these forms of evasion and the impact they may have on the tax administration or international companies. KEYWORDS Electronic sale, tax evasion, fraud, import.
Estudio de Inconstitucionalidad del impuesto al Consumo de bienes inmuebles
(Universidad Santo Tomás, 2020-01-29) Valbuena Jutinico, Hidaly; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://scholar.google.com/citations?user=5Ml31VEAAAAJ&hl=en; https://orcid.org/0000-0002-4890-7539
Under the Financing Law, the National Property Consumption Tax was created, as added in Article 512-22 of the Tax Statute (ET). This rule raised doubts about the structure and application of this tax, which was expected to be clarified by the Government. the disposal of any title of real estate, new or used, exceeding 26,800 UVT ($918,436,000 by 2019), including assignments of fiduciary rights or funds that do not bag with real estate as an underlying asset, this rule excluded the disposal of rural property destined for activities and premises for the implementation of housing projects of social and/or priority interest. In addition, properties intended for collective equipment in the social public interest acquired by state entities or those belonging to the special tax regime are exempt. Although this decree was regulated and entered into force on 05 June 2019 and taking into account that this tax at the naked eye generated a great benefit for the State's financing projects, we found that the rule as such at the end of 2019 already had several lawsuits in progress, especially that of INCB, which argues that this measure violated articles of the constitution, such as the 58 in which private property is guaranteed, and that violates the principles of Legality and Tax Certainty set out in Article 338 of the political charter by creating a consumption tax without identifying the taxable person. or Article 363 of the Tax tatute, which tells us that the tax system is based on the principles of Equity, Efficiency and Progressiveness. This is how on December Constitutional Court declared the 2% consumption tax unconstitutionality on the transfer of properties over 26,800 UVT.
Término de prescripción de la acción de cobro en los países de la comunidad andina de naciones (Perú, Ecuador, Chile, Bolivia y Colombia)
(Universidad Santo Tomás, 2020-02-05) Jhonathan Alexis, Garzón León; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://orcid.org/0000-0002-4890-7539
The term of prescription of the action of recovery in the countries of the Andean Community of Nations (Peru, Ecuador, Chile, Bolivia and Colombia), have had an individual legislation that do not allow a true harmonization of the member countries. The recommendation is the unification of this term to guarantee the legal security of the tax regimes that will strengthen Andean integration.
La adopción del impuesto al alumbrado público dentro del estatuto tributario del municipio de Villavicencio
(Universidad Santo Tomás, 2020-06-18) Hernández Mora, Orlando; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
The present work will focus on studying the tax autonomy of territorial entities, for which we will go to examine the normative evolution of the public lighting tax and identify the essential elements of said contribution. This academic reflection seeks to establish whether constitutionally and legally, the municipalities, specifically Villavicencio, are obliged to adopt the public lighting tax within their income statute. The foregoing constitutes an enriching academic exercise with regard to nature, active and passive subjects, generating fact, taxable base, the rate of the public lighting tax and adoption of this tribute by the municipalities. It is specified that, currently in Villavicencio, this contribution has not been chosen, because although it is true, a draft agreement has been presented regarding the new Tax Statute of this territorial entity that contemplated it, it is also true that, having been subject to Two debates before the Municipal Council have not been sanctioned.
Usos y beneficios del impuesto predial unificado en el municipio de Villavicencio- Meta, en el periodo 2016- 2019
(Universidad Santo Tomás, 2020-06-26) Buitrago Barreto, Yorely Viacny; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
The unified property tax is a very old tax, created in the 19th century, (Law 48, 1887) which falls on real estate and is of vital importance to the municipalities. This is because the administration, collection and control of this tax corresponds to the respective municipalities (Law 44, 1990, Art. 2) and it is these territorial entities that must allocate said resources to improve the provision of public services at the local level. , such as aqueduct, lighting, waste collection, and in general contribute with some specific sectors. In general, the tax regulation on property taxes, by itself, seeks to improve the conditions of the contributing municipality, that is, “- it has great potential to improve municipal fiscal health, reduce inequality, and contribute to the improvement of conditions and the regularization of informal settlements in Latin America” (M. de Cesare, 2016, Property tax systems in Latin America and the Caribbean, p. 100). On this tax, they have created national and municipal regulations, doctrine and jurisprudence, instruments that together with the results of the consultations on the use of the money raised by this tax in the city of Villavicencio, during the last four years, will be analyzed and analyzed. investigation.
Reconocimiento de los mecanismos planteados para el control del sector de la comercialización del sector ganadero en Colombia
(Universidad Santo Tomás, 2020-06-29) Pardo Peña, Lina Stephania; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
Informality in the livestock sector at the Colombian level is a problem that has transcended years after year and although it is evident as closely as in the main Livestock Plaza in the country, which is in Guamal-Meta; where said inquiry was made. According to the Director of the DIAN in an interview that he conducted on June 28, 2019 for the magazine Contexto Ganadero, he tacitly frames: “Most of the country's ranchers do not invoice more than $ 2,800 million a year, and at this value, the informality can be up to 80%. ” (Contexto Ganadero, 2019). With which it is evident that not all income is being received as it should be to the government coffers since they are left on paper and are distributed by intermediaries without a formal purpose. This sector in one of the most important, which moves a lot of money in the economies of the regions but even in small towns like Guamal-Meta, is managed in a way that informs through word business. The national government with the 1943 law of 2018 called the financing law that was later repealed with the 2010 law of 2019 called the economic growth law, the Simple Taxation Regime-RTS was launched; With which it intends to facilitate the fulfillment of taxes, mitigate the cost thereof and formalize with it the generation of employment that benefits the agricultural producer and seek, in addition, the growth of the agricultural sector in formality. This work seeks to review if said informality falls on a few and what is the biggest problem for this sector in terms of not wanting or being able to legalize it.
Evasión del impuesto sobre la renta de personas naturales en Colombia, causas y efectos.
(Universidad Santo Tomás, 2020-07-07) Martínez Luna, Karen Lizeth; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
This article deals with the issue of income tax evasion in natural persons, seeking to define the concept of tax evasion by reference to the constant changes in the tax regime in Colombia for the determination of the income declaration of natural persons, which make it necessary to analyse the different concepts and thus identify the basic causes and possible effects at a general level, from those of an economic nature, to those of a sociological nature or associated with human behaviour. Keywords: Tax Evasion, Tax, Income Declaration, Natural Person, Causes, Effects, Economic.
Enfermedad Holandesa y sus efectos tributarios: Análisis de caso
(Universidad Santo Tomás, 2020-07-09) Romero Gallego, Paula Andrea; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
Actually in any economy we can see how it faces changes, effects and other ups and downs that could happen and that affect it considerably, either for or against it, so it is essential to study, analyze and fully understand everything that can affect it, from all aspects, to know how to act from the personal to the global. On the other hand, the tax burden present in it acts as a regulator of those ups and downs, being a basis for dealing with cases in which it may fall critically or otherwise, being a wild card to help her thrive. Taking into account the above we will make a case study of how a phenomenon known worldwide as the Dutch Disease and that has had small presentations in Colombia in recent decades, directly affects the tax and tariff burden in our country. This in order to understand and analyze the domino effect that arises when the phenomenon occurs, in order to propose a proposal for tax relief that helps the affected sectors, because when it happens, the phenomenon favours a specific sector and simultaneously disadvantages one or more sectors, but on a larger scale.
Análisis y efectos de la implementación del régimen simple de tributación en Colombia en el año 2019
(Universidad Santo Tomás, 2020-07-29) Karen Angelica, Rincón Pérez; Diego Armando, Guerrero García,; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
The purpose of this study article is to expose the different changes that have been generated in the tax reforms in Colombia, especially in the topic of Simple Tax Regime (RST), since its inclusion in accordance with the provisions of the Tax regulations that have been implemented. And that they have had to be modified or repealed over time by Colombian legislation due to procedural error in form. Likewise, it is necessary to analyze and identify the main causes and the effects at an economic level that have been generated in the tax collection and that have turned out to be insufficient compared to the increase in the fiscal deficit with respect to the public spending caused
Equilibrio en el presupuesto público colombiano
(Universidad Santo Tomás, 2020-10-27) Segura Mancipe, Nidya Marcela; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
This paper presents the results of the research carried out regarding the development that the Budget Balance Principle has had in Colombia, finding that the 1991 Political Constitution through article 347 opened the door for the approval of the Total Expenditure Budget without being required the approval of the Revenue budget required for its entire financing, an investigation that was carried out in order to identify mechanisms that contribute to Balancing the Colombian Public Budget, that contribute to reducing the levels of improvisation that are currently seen, thereby improving by hence the effects of Public Social Expenditure. The study carried out, part of the Colombian Political Constitution of 1886 in its article 206, which contemplated that the Expense budget had to be presented together with its respective Income Budget to proceed to its respective approval, which is ratified by article 8 of the Law 38 of 1989, where the principle of Balance of the Colombian Public Budget was expressly defined, however, this principle has changed over time, this is how Article 9 of Law 1989 was modified by Article 4 of the Law 179 of 1994 which made some modifications to Law 39 of 1989. Law 5 of 1992 was also taken into account, by which the Regulations of Congress are issued; the Senate and the House of Representatives, specifically in Article 212, which establishes that the additional income required to finance expenses will not prevent the approval of the budget and that they will continue their respective processing. In the Political Constitution of Colombia of 1991 that is in force, it was identified that the Colombian Public Budget has its principle of Legality in articles 346 to 353 of the aforementioned political letter. Likewise, Decree 111 of 1996 was studied, by which the Statute E.O.P. Organic Statute of the Budget in Colombia, which describes the principles that govern the Budget in Colombia, as well as the factors that make up the Public Budget, finding that the principle of Budget Balance was not contemplated in this regulation. Finally, for the present investigation, the judgments of the State Council where the Principle of Budget Balance and the criteria of Colombian Experts on the matter such as doctors Juan Camilo Restrepo and Henrry Amorocho Moreno are developed.
La sobretasa a la gasolina como un tributo de libre destinación territorial
(Universidad Santo Tomás, 2020-11-09) Vargas Gómez, Nayivi; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
This reflection seeks to present the current situation in relation to the application of the gasoline surcharge, which is conceived as a municipal and departmental contribution, generated by the consumption of extra and current motor gasoline, national or imported, as well as the things, the resources collected by this concept are part of the endogenous resources, of the territorial entities. The territorial entities are autonomous and competent to define the destination of the resources collected, to defray their own expenses. The gasoline surcharge is a strictly territorial income, which makes it a source of endogenous financing for territorial entities. The results achieved allow proposing options to study so that the income obtained from the tax is optimized and meets its reason for creating value in the quality of life of citizens.
Causas del desconocimiento de la doble tributación en los tratados internacionales en Colombia
(Universidad Santo Tomás, 2021-01-25) Pardo Carrillo, José David; Alomia Moreno, Yenny María; Guerrero García, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
The purpose of this text is to identify the causes of ignorance regarding double taxation in international treaties in Colombia, for which purpose a bibliographic review of academic texts (articles in indexed journals, specialization works), as well as normative compendia was carried out. (jurisprudence, legal norms and doctrine of lawyers) to which, a content analysis was carried out. Evidenced by the lack of institutional mechanisms, by the DIAN for the application of double taxation based on current regulations, in addition to the little dissemination by the State of international treaties, which limits foreign investment and globalization economical.
Identificación normativa de la nueva reforma tributaria para las personas naturales año 2020
(Universidad Santo Tomás, 2021-01-30) Martinez, Carolina Esther; Guerrero Garcia, Diego Armando; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; http://scholar.google.com/citations?user=DEzTQYkAAAAJ&hl=es; https://orcid.org/0000-0002-4890-7539
The degree work entitled: Normative identification in the new tax reform for natural persons seeks to expand the knowledge about the reform, specifically of the natural persons belonging to the work income certificate in order to obtain and verify the values retained by employers, according to the changes defined in the 2010 Law of 2019 where three new certificates were classified that include income not previously contemplated as those of work, capital and non-labor, which alter the calculation of the tax payable of natural persons. It was possible to establish by conducting a documentary review, the new regulations on withholding at source and work income certificate of natural persons that was introduced in Law 2010 of 2019 compared to Law 1819 of 2016 in Colombia, and Under this compilation of information, it was concluded that the State seeks to increase the income of the public treasury through the taxes of natural persons who were prompted a greater tax burden as determined with the practical cases carried out in the investigation, that although some taxpayers benefit others are greatly affected

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