Especialización Derecho Tributario
URI permanente para esta colecciónhttp://hdl.handle.net/11634/19301
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Tipo de ítem: Ítem , Impacto De la IA En la Gestion Tributaria De Colombia , Frente a la Evasion Fiscal(Universidad Santo Tomás, 2026-07-08) Galindo, Martha Liliana; Quiroga Sanchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647Abstract This research project seeks to analyze the different processes that have been implemented using Artificial Intelligence (AI) as the main tool to detect evasion and ensure more efficient collection. The methodology used to develop this project was Historical-Logical. A review of various articles was conducted, which allowed establishing and identifying the impact that AI has had in detecting avoidance and evasion in Colombia. It was determined to be a very useful tool as it has helped to streamline the different processes in a timely manner. AI in the tax field has helped improve the functioning of various types of services in favor of taxpayers and the administration responsible for properly overseeing and collecting funds, in a positive way and with many benefits for both parties, thus taking advantage of AI to enhance efficiency and strengthen and contribute to better sustainable development over time.Tipo de ítem: Ítem , Impacto de los procesos de fiscalización sobre el recaudo del impuesto de industria y comercio en el municipio de Lejanías Meta(Universidad Santo Tomás, 2026-05-08) Romero Orjuela, Paola Andrea; Oscar Fernando, Quiroga Sanchez; Universidad Santo Tómás; https://orcid.org/0009-0004-6066-3647; https://orcid.org/0009-0004-6066-3647; https://orcid.org/0009-0004-6066-3647The Industry and Commerce Tax (ICA) constitutes one of the most relevant levies for territorial entities in Colombia, serving as a fundamental source of income for both municipalities and districts. Given its importance, the present research project focuses on analyzing the effective collection behavior of the ICA, both in the presence and absence of implemented tax fiscalization processes, based on the following central question: How have fiscalization processes influenced the collection of the Industry and Commerce Tax in the municipality of Lejanías? To address this question, a Historical-Logical and Legal Analytical methodology is employed. The study begins by identifying the normative background of the ICA, from its national positivization with Law 14 of 1983 and subsequent tax reforms, down to the local regulations established in the Revenue Statute of the municipality of Lejanías (Meta). A comparison of collection behavior before and after the implementation of fiscalization processes is carried out, referencing the accountability reports from the municipal administration (Periods 2020-2023 and 2024-2027). The specific objectives seek to identify the normative origin, compare the processes with the collection data, and analyze the fiscal consequences of these actions. Regarding the results, the research highlights the increase in ICA collection following the systematic implementation of investigation, fiscalization, and determination processes by the municipal administration of Lejanías, effective from the 2024 period. It is generally concluded that the active exercise of the tax authority power is effective in guaranteeing fiscal equity and generating a significant strengthening of the municipal treasury.Tipo de ítem: Ítem , Competencia de los fondos mixtos para actuar como agentes retenedores de las estampillas departamentales y municipales, en los contratos de obra pública que suscriben en el departamento del meta(Universidad Santo Tomás, 2026-05-05) Salinas Sierra, Paula Andrea; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This research work addresses the issue of the jurisdiction of Mixed Funds to act as withholding agents for Departmental and Municipal stamps in force in the Department of Meta, in public works contracts they enter into with third parties. Through a theoretical-legal analysis of documentary and qualitative type, it examines whether the private law nature of these entities exempts them from the obligation to withhold these territorial taxes, or if, conversely, the Departmental Ordinances and Municipal Agreements are sufficient to attribute them such tax liability. The research identifies five stamps in force in Meta, analyzes the legal framework applicable to Mixed Funds under article 96 of Law 489 of 1998 and article 2 of Law 80 of 1993, contrasts territorial regulations with the provisions that define the status of withholding agent, and determines the sanctioning and fiscal implications of non-compliance. The results show that, although Mixed Funds with minority state participation have a private nature, the express legal provision in articles 368 of the Colombian Tax Statute and the current territorial ordinances attribute them the obligation to act as withholding agents without the possibility of exemption based on their private regime. Keywords: Mixed Funds, withholding agents, territorial stamps, tax law, public works contracts, Meta, legal nature, tax jurisdiction, Departmental Ordinances, Municipal Agreements.Tipo de ítem: Ítem , Análisis comparativo del impacto estructural de las normalizaciones tributarias: ley 1943 de 2018 vs. Ley 2010 de 2019(Universidad Santo Tomás, 2026-05-06) Sarmiento Sabogal, Edgar Enrique; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This paper analyzes the structural impact of the tax normalizations implemented consecutively in Colombia through Law 1943 of 2018 (declared unenforceable, yet its effects were maintained) and in 2020 under Law 2010 of 2019. The research adopts a comparative approach to evaluate the effectiveness of both mechanisms in terms of revenue collection, expansion of the tax base, and tax culture. The methodology employed consisted of a quantitative analysis of collection results. Despite sharing the objective of generating extraordinary revenue, the results differ significantly: the 2019 normalization (Law 1943) managed to normalize assets worth COP 10.7 trillion with a 13% rate, whereas the 2020 normalization (Law 2010), affected by a rate increase to 15% and the COVID-19 crisis, saw its scope reduced to COP 4.9 trillion. Comparing the results of these two consecutive periods is crucial for evaluating the effectiveness and structural impact of this type of measure on the Colombian economy.Tipo de ítem: Ítem , Impacto tributario de la implementación del Decreto 572 de 2025 en la planificación financiera de las empresas acogidas al artículo 114-1 del Estatuto Tributario y su exoneración de aportes parafiscales, con relación a los agentes autorretenedores y tarifas.(Universidad Santo Tomás, 2026-04-30) Lancheros Acosta, Zaira Alejandra; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647The 2025 Decree 572 introduced significant adjustments to withholding and self-withholding obligations applicable to Colombian companies under Article 114-1 of the Tax Statute, which exempts them from certain payroll contributions. Although the declared purpose of the regulation was to strengthen tax collection efficiency and prevent evasion, the financial and operational consequences have generated structural concerns for small and medium-sized enterprises. This article examines the regulatory changes, legal implications, and financial effects, comparing the justification stated in the decree with the real consequences observed in business practice.Tipo de ítem: Ítem , Análisis jurídico y tributario de los beneficios y consecuencias del Acuerdo municipal no. 622 del 5 de abril de 2025, “mediante el cual se otorgan alivios tributarios temporales en el municipio de Acacías (Meta)”, con relación a los principios de equidad, eficiencia y sostenibilidad fiscal.(Universidad Santo Tomás, 2026-04-20) Ladino Chivata, Claudia Lorena; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This study analyzes from a legal and tax perspective Municipal Agreement No. 622 of April 5, 2025, through which temporary tax relief measures were granted in the municipality of Acacías (Meta). The main objective is to determine the benefits and consequences of its implementation in relation to the principles of equity, efficiency, and fiscal sustainability established in the Colombian legal system. The research follows a qualitative approach using documentary analysis and the historical-logical method. The results show that the agreement constitutes a temporary fiscal tool designed to improve tax compliance and municipal liquidity, although potential medium-term risks are identified. It is concluded that the measure is legally valid and fiscally reasonable, provided that it remains exceptional and proportionate. Keywords: Tax relief, fiscal sustainability, tax equity, municipal taxation, Agreement 622 of 2025.Tipo de ítem: Ítem , Implementación del impuesto predial en las organizaciones religiosas de granada Meta(Universidad Santo Tomás, 2026-04-23) Lamprea Osorio, Leidy Karina; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This research aims to understand the relationship between the Colombian state and religious organizations from a tax perspective, evaluating whether current tax exemptions align with the principles of fiscal equity and whether these policies need adjusting. In Colombia, property tax exemptions for churches stem from the concordat signed between the Holy See and the Republic of Colombia in 1973, representing an inexplicable shift between the 1886 and 1991 political constitutions, which focused on territorial autonomy in determining exemptions from this tax. The principle of hierarchical norms prevails in the municipality of Granada, taking into account the concordat, the laws that approve it, and the autonomy delegated to territorial entities to establish the terms for granting or denying this benefit, thus ensuring the harmony of the legal system according to Kelsen's pyramid. Giving a social focus and evolving with the new religions that are being indirectly included from the benefits historically achieved by the Catholic Church in Colombia.Tipo de ítem: Ítem , Un acercamiento al marco normativo del impuesto de industria y comercio y avisos y tableros (ICA), con relación a los agentes de retención y contribuyentes inmersos en el sector salud en los municipios de Villavicencio y Neiva.(Universidad Santo Tomás, 2026-05-07) Mahecha ceuz, Lady Johanna; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This study analyzes the complexity of determining withholding agents for the Industry and Commerce Tax in the healthcare sector. Although a framework law exists for this tax, it is the municipality, through its Revenue Statute, that is responsible for its administration and regulation. Regarding this Industry and Commerce Withholding Tax, a gap is evident within municipal administrations because they have adopted many general Revenue Statute models and adapted them without thoroughly detailing how they will administer it and how to achieve efficient collection with clear policies and a solid legal foundation. In this study, we will examine the Revenue Statute of the city of Villavicencio and the Revenue Statute of the city of Neiva, observing the efficiency of each administration and the approach each takes. It is important to clarify that municipalities have the autonomy to define the specific elements of the tax, such as who pays it, the taxable event, and the rate; each municipality adjusts these elements according to its specific needs. This parallel specifically applies to the healthcare sector, as this activity has certain conditions that exempt it from the Industry and Commerce Tax (ICA) withholding, and therefore from withholding at source. This is established in Agreement 515 of 2021 (December 4) of Villavicencio, Chapter II, Article 76-D, which lists the following non-taxable activities: “Healthcare providers (IPS) affiliated with or linked to the national health system, as well as their employees and/or contractors providing healthcare services, are exempt only for income derived directly from said system, except when they carry out industrial or commercial activities, in which case they will be subject to the Industry and Commerce Tax with respect to such activities.” In the case of Neiva, Agreement 028 of 2018, Chapter III, Article 72, paragraph 4, states: “Hospitals and state-owned social enterprises affiliated with or linked to the National Health System.” Now, delving deeper into the above, we find a difference between these two agreements, which we must consider when applying withholding tax depending on the municipality—in this case, Neiva and Villavicencio. Neiva does not exclude employees and contractors, while Villavicencio does. Therefore, for this analysis, we must consider the type of entity and the specific source of income.Tipo de ítem: Ítem , La prescripción de la acción de cobro del impuesto predial municipal. Entre el debido proceso y la obligación del recaudo(Universidad Santo Tomás, 2026-04-21) Martinez Alba, Nick Jefree; Quiroga, Oscar Fernando; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This study examines the statute of limitations applicable to the municipal collection of property tax in Colombia, understanding it as a legal mechanism that simultaneously restricts the exercise of fiscal authority and safeguards taxpayers’ due process rights. The research analyzes the historical and normative evolution of the administrative collection procedure, from its origins in the former Administrative Litigation Code to the contemporary framework established by the National Tax Statute, the 2006 Law 1066, and the Code of Administrative and Administrative Litigation Procedure. Through doctrinal, jurisprudential, and regulatory analysis, the study explores the legal nature of the property tax, its historical origin, its role within municipal public finance, and the implications of non-payment. It then addresses the statute of limitations as an institution of extinguishment of rights, examining its conceptual foundations and the criteria established by the Constitutional Court and the Council of State regarding its computation, interruption mechanisms, and legal effects. The findings show that the statute of limitations in tax collection is both a taxpayer’s right and a temporal limitation on fiscal authority, ensuring legal certainty. At the same time, it imposes a strict obligation on municipal administrations to initiate and complete the collection process within the legally established timeframe, under penalty of losing the ability to recover the debt and compromising fiscal efficiency. The study concludes that effective management of property tax collection requires procedural rigor, reliable information systems, and timely and diligent administrative action.)Tipo de ítem: Ítem , Elusión y evasión fiscal en Colombia: Mecanismos de planificación fiscal agresiva y respuestas regulatorias comparadas en América Latina, en el marco de los instrumentos emitidos por la OCDE.(Universidad Santo Tomás, 2026-04-25) Beltran Salazar, Diana Catalina; Quiroga Sanchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This research analyzes the impact of tax avoidance and evasion mechanisms in Colombia and their effect on base erosion, with an emphasis on aggressive tax planning, the use of offshore structures, and transfer pricing manipulation. Based on this diagnosis, a comparative study is conducted with regulatory experiences in other Latin American countries, evaluating their effectiveness against OECD international standards, especially those derived from the BEPS project and the CRS information exchange mechanism. The analysis identifies structural weaknesses in tax enforcement, the control of cross-border transactions, and interinstitutional coordination in Colombia, which facilitate base erosion and profit shifting. It also highlights that several countries in the region have strengthened fiscal transparency and anti-avoidance measures through international standards and automatic exchange of information mechanisms. Consequently, the adoption of OECD/BEPS standards, the technical and technological strengthening of the tax administration, and greater international cooperation are proposed in order to improve the efficiency, equity, and sustainability of the Colombian tax system.Tipo de ítem: Ítem , Análisis de la evolución de la reforma tributaria ley 2277 de 2022 y su impacto en los impuestos saludables y en la modificación del comportamiento social asociado a las enfermedades crónicas en Colombia(Universidad Santo Tomás, 2026-04-29) Ricaurte Paul, Andres Felipe; Quiroga Sanchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647Tax reforms in Colombia, especially Law 2277 of 2022, introduced so-called health taxes as a strategy aimed at strengthening public health and promoting responsible consumption habits. These levies primarily target sugar-sweetened beverages, ultra-processed foods, tobacco-derived products, and alcoholic beverages, whose frequent consumption is associated with a higher risk of chronic non-communicable diseases. The implementation of these taxes pursues two main objectives: to discourage the intake of harmful products through price increases and to generate fiscal resources allocated to the financing of prevention programs, health promotion, and medical care. Likewise, these measures are aligned with public policies aimed at reducing the incidence of conditions such as diabetes, hypertension, and cardiovascular diseases, which represent a significant burden on the healthcare system. In this way, health taxes are consolidated as a fiscal instrument that integrates economic, social, and health criteria for the benefit of collective well-being.Tipo de ítem: Ítem , El impuesto sobre la renta en las pequeñas empresas del sector servicios bajo el régimen ordinario en Colombia: un análisis desde el principio de capacidad contributiva(Universidad Santo Tomás, 2025-12-06) Palacio, Yeison; Cortes Borrero, Rodrigo; Universidad Santo Tómás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648This research analyzes the income tax applied to small service sector companies in Colombia under the ordinary regime, in order to determine whether such taxation complies with the constitutional principle of contributive capacity. The study adopts a qualitative and analytical approach, based on the review of tax regulations, constitutional jurisprudence, and specialized doctrine. The findings reveal that, although the general 35% rate seeks to ensure fiscal equity, in practice small companies face a disproportionate tax burden in relation to their real economic capacity, aggravated by extensive formal obligations and limited access to tax benefits. This situation creates tensions between business sustainability and tax compliance, highlighting the need to review the structure of the ordinary regime to ensure greater equity and fiscal justice.Tipo de ítem: Ítem , Tratamiento contable y tributario de los ingresos recibidos para terceros en contratos de mandato: análisis de errores comunes en facturación electrónica y retenciones en la fuente(Universidad Santo Tomás, 2025-11-20) Rodríguez Ladino, Oscar Fernando; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647This research project analyzes the accounting and tax treatment of funds received on behalf of third parties under mandate contracts in Colombia. Based on both regulatory and practical perspectives, it examines the legal framework governing these operations, as well as their accounting recognition under the International Financial Reporting Standards (IFRS) and the provisions established by Decree 2420 of 2015. It also explores the applicable tax treatment, with special emphasis on income tax, value added tax (VAT), and withholding taxes. The study further identifies the current challenges faced by accounting and legal professionals in applying the existing regulations, emphasizing the importance of proper income classification, accurate disclosure in financial reporting, and compliance with tax obligations. In conclusion, the research highlights the need to strengthen professional training and critical interpretation of the law in order to ensure transparent management consistent with the economic reality of the transactions.Tipo de ítem: Ítem , Inversión en sostenibilidad ambiental como proyección fiscal(Universidad Santo Tomás, 2025-04-11) Cano Cruz, Maria del Pilar; Hortúa Cano, Jorge Luis; Cortés Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648In this research paper, we will address the various tax benefits that current regulations offer to taxpayers in Colombia, specifically for investments made in the use of non-conventional energy sources, such as solar and wind, among others. We conducted an exhaustive study of the available alternatives, including the regulations and budgets for their implementation, in order to establish their economic benefits from a fiscal and operational perspective. The main objective is to publicize them and demonstrate that they are available to taxpayers and that, due to lack of awareness, they are not taking advantage of them.Tipo de ítem: Ítem , Desafíos y oportunidades en el cumplimiento fiscal: Un estudio comparativo entre Suecia y Colombia(Universidad Santo Tomás, 2025-06-10) Corredor Gordillo, Lauren Dayana; Cortés Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648This thesis from Santo Tomás University, specializing in Tax Law, compares tax administration in Colombia and Sweden, evaluating its impact on citizen perception and tax compliance. It is structured in several chapters, addressing the legal framework, administrative management, and tax mechanisms of each nation. First, the legal framework is analyzed, highlighting that in Colombia, the tax system is complex and highly evasive, administered by the DIAN (National Tax Agency), while in Sweden, the Skatteverket (Tax Agency) manages a more efficient and progressive model, with tax rates ranging from 0% to 57%. Subsequently, the tax administration is examined, showing that in Sweden, the tax burden is 42% of GDP, with efficient and digitalized collection, while in Colombia, the tax burden is 22.2% of GDP, with high levels of evasion and distrust in public management. The advantages and disadvantages of the tax mechanisms in each country are also evaluated. Sweden stands out for its digitalization, low evasion, and citizen trust, but faces high tax rates and administrative costs. In contrast, Colombia has a diversified tax structure and tax benefits, but suffers from evasion, corruption, and constant regulatory changes that affect the stability of the system. Finally, the study concludes that transparency and efficiency in tax administration are key to improving citizen perception and tax compliance. It is recommended that Colombia strengthen digitalization, simplify its tax structure, and reinforce trust in the use of public resources, using the best practices of the Swedish model as a reference.Tipo de ítem: Ítem , Impactos tributarios en la facturacion elecronica para las mipymes en Colombia(Universidad Santo Tomás, 2025-03-28) Rodas Ortiz, Lina María; Ramírez Gutiérrez, Albert Stid; Cortes Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648In Colombia, electronic invoicing is regulated by the National Tax and Customs Directorate (DIAN), which for its implementation has arisen a series of impacts at the organizational, fiscal and social level for micro, small and medium-sized companies in Colombia as well as many challenges that entrepreneurs have had to face, all of this to be at the forefront of all the technological and regulatory change that the electronic invoicing system has brought with it in Colombia, changes such as the implementation of new and complex information systems, extensive training in tax and technological issues and many more challenges that we will learn about in much more depth throughout this document. The electronic invoicing system in Colombia has established a series of provisions that taxpayers must comply with, some of which are the legal and tax requirements when issuing any electronic document and more specifically electronic invoices. We will review all the chronological background that this electronic invoicing system brings in Colombia. These regulations have been progressively implemented since 2020 and continue to evolve over time to guarantee efficiency and transparency in tax collection, as well as compliance with the substantial obligations and formal obligations established by the (DIAN). This tool implemented by the tax administration, its main objective is to obtain accounting, financial and tax information from taxpayers in Colombia in order to guarantee transparency and efficiency in the country's economic transactions and thus be able to have control of the audit and reduce tax evasion in our country, for the Colombian taxpayer, the electronic invoicing system has established challenges for its implementation, we can say that it has also conceived a series of benefits or positive impacts that it has caused for companies.Tipo de ítem: Ítem , Impuestos a bebidas azucaradas y alimentos ultra procesados en la salud de la población colombiana(Universidad Santo Tomás, 2025-06-13) Gordillo Diaz, Angee Norelly; Cortes Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648In recent decades, public health policies in Colombia have incorporated so-called "healthy taxes," levies imposed on products that have adverse health effects, such as sugary drinks, ultra-processed foods, and tobacco. These taxes seek to discourage the consumption of such products, promoting healthier lifestyles and, in turn, reducing the prevalence of noncommunicable diseases such as obesity, diabetes and cardiovascular diseases. However, the concrete effects of these measures on public health, especially in terms of their impact on the reduction of diseases related to the consumption of these products, have been the subject of debate and analysis. This paper analyzes and evaluates the impacts of healthy taxes in Colombia, addressing both the direct effects on the health of the population and the possible economic and social repercussions derived from their implementation.Tipo de ítem: Ítem , Marco tributario en Colombia del sector de los creadores de contenido en Colombia(Universidad Santo Tomás, 2025-05-02) Orjuela Cruz, Angye Lorena; Mojica Garavito, Arlex Erasmo; Cortés Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648With the advancement of communications in the 21st century, a new class of taxpayers known as digital content creators or "Influencers" has emerged, presenting a challenge for tax administrations of each government whose goal is to increase revenue and enforce both formal and substantive obligations. This document identifies the challenges faced by tax administrations regarding the obligations of digital content creators in Colombia, analyzing substantive obligations such as income tax, value-added tax (VAT), and industry and commerce tax. Additionally, the document examines tax regulations as well as the challenges faced by tax authorities in ensuring compliance with formal obligations, which are essential for controlling tax collection. Despite the efforts of tax administrations, these challenges present high degrees of difficulty due to the lack of clear regulations that would allow for more efficient regulation of this economic sector, as it is a type of taxpayer that emerged in the last decade. Keywords: Influencers, digital content, income, VAT, tax administrations.Tipo de ítem: Ítem , Análisis sobre la viabilidad del incremento en la base gravable especial AIU en las empresas de vigilancia, para un mayor recaudo en el tesoro nacional(Universidad Santo Tomás, 2025-01-29) Ramirez Arias, Bayron Esteban; Cortés Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648The purpose of the present work is to identify the impact that would be generated by the increase of the special taxable base art 462-1 of the tax statute for companies that provide security services. Taking into account that currently a rate of 10% on the subtotal of the invoice is managed, which is a purely informative value for the calculation of taxes, such as (Value Added Tax - VAT, Withholding Tax, special self-withholding, Industry and Commerce), additionally serves for the calculation of payment of contributions to the Ministry of Information Technology and Communications of Colombia - Mintic and the Commission for Regulation of Communications. The objective of this research work is to analyze the impact that the increase of the special taxable base would have on the surveillance companies, which would increase from 10% to 15%, and how the National Treasury could contribute to the collection of taxes. Currently there are more than 1.200 companies dedicated to the economic activity ISIC 8010 Private security activities, which generate a great economic impact and economic and social reactivation by generating more than 380,000 direct jobs. For the research of this degree project it was decided to use the descriptive methodology, since it focuses on providing a study for the increase of the special tax base, through quantitative research.Tipo de ítem: Ítem , Los impuestos verdes en Colombia y su colaboracion en el desarrollo sostenible del medio ambiente(Universidad Santo Tomás, 2025-05-19) Lopez Ayala, Ingrid Camila; Avilez Agudelo, Bellanith; Cortes Borrero, Rodrigo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001585622; https://scholar.google.es/citations?user=r3mwh2aaaaaj&hl=es; https://orcid.org/0000-0002-9122-5648In Colombia, green taxes have become an essential instrument in the nation's environmental policies, with the aim of discouraging the use of fossil fuels and promoting more sustainable practices. The purpose of applying these taxes is to mitigate the impacts of climate change and produce revenue for environmental initiatives. However, its effectiveness and use have sparked multiple economic, political and social discussions. This study examines the historical progression of ecological taxes in Colombia, details the different types of ecological taxes and the legislation that governs them, as well as a comparison of these in various South American countries to highlight the similarities and discrepancies. On the other hand, the lack of adequate allocation of green taxes in the civil works construction sector is discussed and some strategies are suggested to improve the development and implementation of these taxes, with the objective of contributing to the care of the environment and protect it from risks that may affect the quality of life of animals, plants and humans. The importance of involving the public, private, productive and academic sectors is emphasized, to propose alternatives that promote best practices in all sectors of the economy, especially in the field of construction and civil works, so that the interest is protected general and the quality of life of all living beings.