Especialización Derecho Tributario

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

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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/0000-0002-9122-5648
This 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.
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/0009-0004-6066-3647
This 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.
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/0000-0002-9122-5648
In 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.
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/0000-0002-9122-5648
This 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.
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/0000-0002-9122-5648
In 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.
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/0000-0002-9122-5648
In 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.
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/0000-0002-9122-5648
With 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.
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/0000-0002-9122-5648
The 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.
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/0000-0002-9122-5648
In 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.
Alcances de la responsabilidad solidaria a los accionistas de una sociedad por acciones simplificada SAS frente a los procesos de fiscalizacion de la direccion de impuestos y aduanas nacionales - DIAN
(Universidad Santo Tomás, 2025-06-15) Roa Huertas, Diego Fernando; 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/0000-0002-9122-5648
The objective of the research is to determine the scope of the joint responsibility of the shareholders of a simplified corporation in relation to fraud in the DIAN audit processes in Colombia. All states in the world are subject to taxes or the tax obligations of their taxpayers, for this reason it is important to investigate the different situations that are affecting these processes. Through this work it has been possible to identify that the simplified joint stock company-SAS, is a flexible way for entrepreneurs to develop a company, but some have used this type of company to mock the state and evade taxes, therefore the different joint responsibilities of the partners and the audit processes that would apply to this type of company are identified in order to generate strategies that allow mitigating the negative impact generated by these fraudulent actions. Determining the scope of these actions allows government entities to be on alert in order to educate their population and take pertinent measures and anticipate the different challenges.
Transformacion de la fiscalización tributaria a traves de documentos electronicos
(Universidad Santo Tomás, 2025-03-28) Velasquez Rojas, Liney Yesenia; Montoya Araque, Maryi Yurani; 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/0000-0002-9122-5648
In the current context, tax systems worldwide face significant challenges regarding efficiency and effectiveness in tax collection. One of the most persistent and harmful issues is tax evasion, coupled with the inability of the administration to audit taxes within the established deadlines. Therefore, in the vast world of taxpayers, where the auditing human resources do not have the operational capacity to fully review taxes, efforts are made to cover the majority of evaders. This has led to the creation of alternatives such as electronic documents. The objective of this research is to analyze the impact of electronic documents and their contribution to the fight against tax evasion, as a result of optimizing tax collection. In response to this issue, the tax administration has opted to digitize documents that form the basis of economic information for taxpayers, to facilitate data matching, which almost instantaneously contributes to digital tax returns and other processes within the tax administration. Electronic documents have emerged as a result of technological advances in this ever-changing world. Examples include electronic payrolls, electronic invoices, and supporting documents for those not required to issue invoices, among other equivalent documents that can be consolidated and consulted on IT platforms by both active and passive tax agents. This real-time information has led governments to develop innovative technological strategies where IT professionals advance in using tools to verify the authenticity of taxes. The results of these innovations have brought a significant range of benefits to the administration, where errors are detected within seconds. Therefore, the transparency of information and the accuracy of economic operations are presumed to be genuine. The benefits of these documents have brought a series of conveniences not only for the tax administration but also for taxpayers. For the Tax Administration, these include ease of tax compliance, improved efficiency, greater transparency, among others. One example of this is the sending of mass emails to those obligated to comply when the data in electronic documents does not match the tax obligations. Likewise, auditing agents, that is, the human resources, can review information more efficiently through macros and databases, extracting relevant data and detecting alerts for omissions, evaders, and errors by taxpayers, without needing to visit the taxpayer's location for a physical audit. Although it should be noted that audits will still be conducted later, according to the current tax procedure, but with the satisfaction of knowing the exact inaccuracies of the taxes. For taxpayers, this has facilitated registration processes and improved relationships between clients and suppliers, allowing them to consult electronic documents through the administration's platform to verify services and trade between them. Additionally, it reduces paper costs, which aids environmental sustainability, generating corporate social responsibility initiatives led by the company. In the end, the constant advancement of technology means the future of tax collection is increasingly linked to digital means. These technologies promise not only to improve the auditing process but also to guarantee total transparency in fiscal transactions, which could eliminate opportunities for tax evasion even more effectively. The automation of processes using AI will also allow for more accurate and rapid audits, taking tax auditing to a new level.
El régimen simple de tributación en colombia; beneficios y desafíos para los contributentes y el estado
(Universidad Santo Tomás, 2025-04-17) Amaya Echeverry, Angie Marcela; Diaz Fuentes, Claudia Patricia; 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/0000-0002-9122-5648
The objective of this article is to analyze the advantages and disadvantages of the Simple Taxation Regime (RST) in Colombia and to identify the impact of the simplification of the corresponding tax obligations of taxpayers who were included under this regime and thus determine how convenient it is for the state to continue it. As a method, interviews will be implemented with 10 Public Accountants to identify the advantages and disadvantages of taxpayers who took advantage of this regime, analyzing the objective of the creation of the Simple Taxation Regime (RST) and describing challenges faced by the state in the implementation and collection of the Income and Complementary Tax, under the Simple Taxation Regime (RST).
Tasa De Seguridad Y Convivencia Ciudadana Una Necesidad Actual En Colombia
(Universidad Santo Tomás, 2025-09-22) García Gracía, Natan David; 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/0000-0002-9122-5648
Colombia is currently experiencing difficult times in terms of security, which means that other social problems and needs are overshadowed by the consequences of insecurity. which is why local authorities are attempting to increase revenue through various legal tax mechanisms in order to address the central government's underfunding of Territorial Security Funds and, at the same time, combat the factors that generate destabilization and disruption of territorial public order. This is where the creation of the Special Tax for Security and Citizen Coexistence becomes a current necessity for local authorities to guarantee the supreme constitutional good, which is the maintenance of public order.
Evasión Fiscal en Colombia: Causas Estructurales y Mecanismos de Control para Empresas del Sector Pymes
(Universidad Santo Tomás, 2025-08-26) Salinas Sanabria, Maria Alejandra; 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/0009-0004-6066-3647
Currently, tax evasion constitutes a very large and significant problem for the Colombian economy, as it reduces the resources available for the State to adequately fulfill its social responsibilities. At the same time, small and medium-sized enterprises (SMEs) represent a large part of the country's business community and, therefore, face greater obstacles in correctly and timely fulfilling their tax obligations or commitments. This paper seeks to delve into all the reasons that explain this situation in the SME sector, focusing on factors such as the complexity of the tax system, the high level of informality in the economy, and the low awareness of tax obligations. Likewise, it examines the control and oversight mechanisms implemented by the Colombian State to assess their effectiveness and efficiency. A theoretical and critical analysis is also proposed to gather information to understand why many SMEs choose to evade their tax obligations and how effective the existing controls have been. Finally, alternatives are proposed aimed at optimizing the management of the tax audit system and promoting a more robust tax culture in this business sector.
Efectividad y Desafios de la Retencion en la Fuente Como Mecanismo Anticipado en Colombia
(Universidad Santo Tomás, 2025-08-26) Cruz Muñoz, Leydi Jormary; 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/0009-0004-6066-3647
This document briefly outlines the essential structure of withholding tax in Colombia, conceived as a mechanism of advance tax collection used by the State to ensure the effectiveness of tax revenue collection. It includes a brief historical overview that helps to understand its regulatory evolution, from its origins to the most recent provisions, highlighting the legal and operational elements that shape its functioning. Likewise, the legal consequences arising from non-compliance in the transfer of withheld amounts are analyzed, in accordance with current legislation. This analysis considers the potential civil, contractual, and criminal liabilities borne by withholding agents, emphasizing the importance of strict compliance with the obligations established by law. Keywords: withholding tax, Withholding agent, Rights, taxpayer
Desarrollo Jurisprudencial Frente a la Vinculación de Herederos Indeterminados en el Proceso de Cobro Coactivo
(Universidad Santo Tomás, 2025-08-26) Borja Adames, Cristian Camilo; 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/0009-0004-6066-3647
This paper studies the development of jurisprudential law in Colombia regarding the connection of undetermined heirs within the coercive collection process. It is based on a regulatory framework that, while regulating the collection procedure, does not establish specific guidelines for these cases. In the absence of such a framework, the Constitutional Court and the Council of State have defined criteria on how and when joint and several debtors and heirs should be connected. Between 2009 and 2018, jurisprudence held that the joint and several debtor was connected only during the coercive collection phase, through the payment order. Since 2018, based on Ruling C-1201 of 2003, the theory has been adopted that connection must be established from the initial stages of the tax procedure, to guarantee the right to defense, opposition, and due process. The 2019 unification ruling by the Council of State consolidated this position, although it left a gap in the specific procedure to follow. While there is no clear regulation in the Tax Statute or the CPACA, a reasonable solution is to apply by analogy the quasi-necessary joint litigation concept of the General Code of Procedure, thus guaranteeing the participation of all obligated subjects. In conclusion, although case law has largely filled the regulatory gap, legislative development is still necessary to provide certainty to the administration and legal security to taxpayers and undetermined heirs.
El principo de lesividad y la obligación tributaria
(Universidad Santo Tomás, 2025-08-26) González Manrique, Uriel; 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/0009-0004-6066-3647
The State, to function, needs to finance expenses and investments; it must have sources of income to guarantee the fulfillment of its purposes; for this purpose, it has an exceptional power, which is tax collection. This power of the State to collect taxes is based on the principle of tax legality, according to which taxes can only be created, modified, or abolished by law. This principle is enshrined in Article 338 of the Colombian Political Constitution, and in accordance with Article 150, paragraph 12, of the same Constitution, Congress has the power to establish tax contributions. Pursuant to Article 95 of the Political Constitution, citizens are required to contribute to the financing of state expenditures and investments. Furthermore, to ensure compliance with tax obligations, the State is granted sanctioning powers. A procedure is established to determine the possible sanctions applicable in the event of non-compliance. The sanctioning procedure in tax matters must respect the principles of harmfulness and favorableness. In such a way that the State, when imposing sanctions, must guarantee due process and the fundamental rights of taxpayers. This is where the question may arise: ¿Does every omission really generate harmfulness for the State ?. Because situations that do not constitute harm to the State may arise, and in this study we will determine whether the criterion of harm should be interpreted restrictively or, on the contrary, should yield to the principle of favorability.
Análisis del principio de igualdad en las correcciones a las declaraciones del impuesto sobre la renta: estudio comparado de los artículos 588 y 589 del Estatuto tributario colombiano
(Universidad Santo Tomás, 2025-08-26) Soler Castro, Yury Amanda; 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/0009-0004-6066-3647
This research carries out a legal and doctrinal analysis of the principle of equality applied to the mechanisms for correcting income tax returns in Colombia, based on a comparative study of Articles 588 and 589 of the Tax Code. The work examines the regulatory differences in the deadlines and conditions established for taxpayers to correct their returns, as well as the legal implications that these differences generate in terms of tax equity, legal certainty, and proportionality. The methodology used corresponds to a documentary analysis, supported by the review and systematization of normative sources, relevant jurisprudence of the Constitutional Court, the Council of State, tax doctrine, and previous academic studies. The study concludes that the asymmetry in the deadlines and requirements between Articles 588 and 589 can generate tensions with the principle of equality enshrined in Article 13 of the Colombian Political Constitution, especially when there is no objective and reasonable justification for such differences. This paper contributes to the academic and legal discussion on the regulatory harmonization of tax return correction procedures, proposing a comprehensive approach that reconciles the needs of the tax administration with the rights and guarantees of taxpayers.
Exención de IVA en Productos Agricolas y Efectos en la Formalidad y el Cumplimiento Tributario en San José del Guaviare
(Universidad Santo Tomás, 2025-08-26) Cuervo Bedoya, Paula Daniela; 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/0009-0004-6066-3647
The purpose of this thesis is to analyze the effects of the Value Added Tax, exemption on agricultural products in the municipality of San José del Guaviare, specifically in relation to tax formality and compliance with the agricultural sector's tax obligations. It also understands the regulatory framework applicable to VAT exemption in the region's agricultural sector. Then, the thesis identifies the advantages and disadvantages of the exemption, estimating the economic benefits for producers and the potential limitations in terms of fiscal control and tax sustainability. Finally, the thesis analyzes the effect of this exemption on the agricultural sector in terms of tax formalization, examining whether this tax policy contributes to the inclusion of agricultural producers in the formal system or, on the contrary, prolongs informality.
Problemática de los avicultores al acogerse a la devolución de IVA como productor exento 2025
(Universidad Santo Tomás, 2025-08-26) Rey Guevara, Karen Xiomara; 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/0000-0002-9122-5648
The National Tax and Customs Directorate plays a fundamental role in the country's economy, collecting taxes on various activities that are subject to taxes structured by taxable events, active and passive objects, taxable base, and exemptions. Egg production in the development of activity 0145 POULTRY FARMING, with this classification in the RUT, carries fiscal and/or tax liabilities. The production of chicken eggs is an exempt good according to Decree 1625 of 2016. Therefore, poultry farmers under CIIU code 0145 are entitled to a refund of the VAT they pay on concentrates, medicines, packaging, among others. The refund procedure applies to certain taxpayers classified as low-risk. Although it primarily focuses on exporters, in some cases attempts have been made to apply it to producers of exempt goods with a favorable track record, such as the production of fresh chicken eggs.

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