Especialización Derecho Tributario
URI permanente para esta colecciónhttp://hdl.handle.net/11634/19301
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Ítem Incentivos Para la Creación de Empresas en Panamá(Universidad Santo Tomás, 2024) Conde Parra, Danna Valeria; 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/0000-0002-9122-5648The research will focus on an exhaustive identification and analysis of the regulatory framework that regulates foreign investments in Panama. This will involve examination of relevant laws, regulations, and government policies that directly affect the establishment and operation of foreign companies in the country. In addition, a detailed determination of the tax regime applicable to these companies will be made, including their tax obligations, exemptions and benefits, as well as any other relevant aspect that may influence their economic activity. The research will focus on an exhaustive identification and analysis of the regulatory framework that regulates foreign investments in Panama. This will involve examination of relevant laws, regulations, and government policies that directly affect the establishment and operation of foreign companies in the country. In addition, a detailed determination of the tax regime applicable to these companies will be made, including their tax obligations, exemptions and benefits, as well as any other relevant aspect that may influence their economic activity. effectiveness of these incentives in promoting business creation and stimulating economic growth in Panama will be critically examined. In addition, a comparison of Panamanian tax incentives will be made with those of other countries in the region or with international standards, in order to contextualize their competitiveness and attractiveness for foreign investors. This comparison will identify possible areas for improvement in Panama's tax incentive policy and suggest recommendations to strengthen its position as an investment destination.Ítem Ingresos Recibidos para Terceros(Universidad Santo Tomás, 2024-07-13) Torres Ardila, Oscar; 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/0000-0002-9122-5648Apparently the income received for third parties seems to be a simple topic, which does not require further study, but when a taxpayer must make use of the accounting and legal process that its management implies, multiple doubts usually arise, which is why in this document we first clearly define what it is " income received for a third party” identifying that for an intermediary, it really means a liability and not special income as the word suggests, then different types of contracts are addressed where the operability of these resources is identified and how they should be registered to avoid future tax inconveniences. Reference is made to the frequent case of receiving money intended for other individuals by natural persons, the risks inherent to this type of operations are established and the options that must be applied to avoid sanctions by the tax department are explained. and tax customs DIAN Finally, the obligations to provide exogenous information that arise as a consequence of operating with this type of resources are addressed in a general way, detailing the basic forms that each informant must complete.Ítem Impacto de los mas recientes cambios normativos en el régimen simple de tributación(Universidad Santo Tomás, 2024-06-21) Rincón Espitia, Carolina; 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/0000-0002-9122-5648The objectives of the degree work were: compile the information under which the Simple Tax Regime operates in Colombia, identify its favorability for the taxpayer and establish whether the implementation of this regime simplifies the tax collection process. Information was obtained from documentary references, the results of which show that this regime arises with Law 1943 of 2018 that relates it as an alternative mechanism for income and complementary taxes, so the most relevant point to opt for is; the rates, defined by activity and income of the taxpayer, and that through the new Law 2277 of 2022, established taxation by various groups of professionals, where those in education, human health care and social assistance, also determined more beneficial advances : while higher rates were established for the liberal professions than the others; Therefore, it was considered that the regulations presented a disparity in the treatment between these two groups, so the Constitutional Court announced the unenforceability through Sentence C-540 of 2023, and ordered the revival of numeral 3 of article 42 of the Law 2155 of 2021, which upon coming into force again, led to concerns regarding advances, because those that taxpayers had given for lower values, would now have to pay much more than what they projected, up to double or even triple; and this, of course, generated a regulatory vacuumÍtem Diagnostico De Los Impuestos Verdes Ambientales En Colombia(Universidad Santo Tomás, 2024-07-06) Apolinar Amaya, Zulma Johana; 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/0000-0002-9122-5648With the tax reform Law 1819 of 2016, the sales tax was increased from 16% to 19% for second-hand products and services. Additionally, a special tax called "Green Tax" was introduced. The latter aims to align with the recommendations of the Organization for Economic Cooperation and Development (OECD) and must be implemented in all countries worldwide. Its purpose is to address environmental challenges, especially climate change, and promote sustainable practices with the environment (Congreso de la República de Colombia, 2016). This academic article provides a comprehensive diagnosis that compiles information on the relevance of the green tax. This analysis allows defining and understanding its operation, as well as anticipating its effect on the economic dynamics of the world, especially the Colombian economy.Ítem Régimen simple de tributación y sus variantes(Universidad Santo Tomás, 2024-06-19) Bernal Barrera, Ingrit Camila; 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/0000-0002-9122-5648The purpose of this research work is to provide information about the simple tax regime (RST), briefly analyze its reception behavior and application for taxpayers, precisely teach the benefits, advantages and disadvantages of adopting this regime, give a small teaching or training to people who require it or who are seeing this as a good option to achieve the formality of their ventures or improve other aspects for small business owners. The simple taxation regime (RST) is shown as a regime applicable without measure and with many good things, which in a certain way is like that, but we should not leave aside the fact that it has many variants and that the purpose of the government With the application of this it is to mitigate the informality of taxpayers and improving tax conditions with lower rates than the ordinary regime, but it must be taken into account before applying to this that the variants favor you to make the change. All this in order to promote that each taxpayer fairly fulfills their responsibilities and tax regulations. It is understood that this new regime and its modifications due to the tax reforms generate a host of concerns, but it is essential that each taxpayer does their respective study with the professional in charge to ensure that it suits them best. Key words: simple regime, government, tax regulations, Tax Reform, responsibilities.Ítem Implicaciones legales de la evasión de bienes e inclusión de pasivos inexistentes en Colombia(Universidad Santo Tomás, 2024-06) Rojas Hernández, Luz Stella; Cortes Borrero, Rodrigo; Universidad Santo Tomas; 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 evasion of assets and inclusion of non-existent liabilities in Colombia is a serious problem that has significant legal implications and repercussions. This phenomenon refers to fraudulent practices in which individuals or entities hide assets to avoid paying taxes or inflate non-existent liabilities to reduce their tax base. In addition to criminal penalties, tax evaders can face serious tax penalties. These may include penalties for the amount evaded, surcharges and interest on unpaid taxes, and loss of tax benefits. Colombian legislation on tax evasion in Colombia has a series of laws and regulations aimed at combating tax evasion and fraudulent accounting practices. These include the Penal Code, the Commercial Code, the Tax Regime Law and the Money Laundering Law, tax evasion and the manipulation of assets and liabilities in financial statements can constitute criminal offenses in Colombia. Individuals or entities found guilty of such practices may face prison sentences, significant fines, or both. Individuals or entities affected by the evasion of assets and inclusion of non-existent liabilities may seek redress through civil actions. This could involve claims for damages caused by accounting fraud or tax evasion.Ítem Consideraciones tributarias para evitar la doble imposición entre Colombia y España(Universidad Santo Tomás, 2024-06-30) Ruiz Gómez, Martha Victoria; 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/0000-0002-9122-5648International double taxation occurs when two countries tax the same income, generating an excessive tax burden for taxpayers. This phenomenon negatively affects international trade and investment, as it discourages the expansion of transnational operations and can promote tax evasion. In the specific case of Colombia and Spain, both countries have implemented bilateral measures and agreements to mitigate this problem. Colombian legislation, through the Tax Statute, and the international treaties signed, play a crucial role in the reduction of double taxation. This essay explores the existing tools and strategies in both countries to address this fiscal challenge, as well as the need for continued and effective cooperation. The context of globalization has highlighted the importance of international regulatory harmonization in tax matters. A lack of consistency between the tax systems of different countries can lead to double taxation, affecting both individuals and businesses operating in multiple jurisdictions. In the framework of bilateral relations between Colombia and Spain, it is essential to understand the mechanisms available to avoid this phenomenon, including the methods of imputation and exemption, as well as the implementation and effectiveness of treaties to avoid double taxation. This analysis focuses on identifying the main tools and their practical application, providing a comprehensive view of the available solutions.Ítem Consideraciones Tributarias En La Presentación De Servicios De Streaming En Colombia(Universidad Santo Tomás, 2024-06-30) Bermúdez Cedeño, Carolina; 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/0000-0002-9122-5648The dizzying rise of streaming platforms in the Colombian digital scene has raised a series of questions and debates in the tax field in relation to the provision of their services. In this context of constant technological evolution and transformation of the business landscape, it is imperative to comprehensively and meticulously address the specific and efficient process for the determination and settlement of Value Added Tax (VAT), taking into account the particularities inherent to these platforms and the tax regulations that currently govern the country. It is essential to recognize and analyze in detail the distinctive characteristics of streaming platforms and the nature of the services they offer. These platforms operate in a highly dynamic and globalized digital environment, facilitating access to a wide variety of audiovisual content through the internet, which poses unique challenges in terms of taxation. To do this, it is necessary to analyze the impact of the most recent tax regulations on the streaming sector and understand how they affect the calculation and settlement of VAT. The introduction of specific regulations for digital services, as well as changes in applicable tax rates or exemptions, can have significant impacts on the tax burden and profitability of streaming platforms.Ítem Territorialidad del impuesto de industria y comercio en el municipio de Puerto López, evolución legal y jurisprudencial(Universidad Santo Tomás, 2024-06-19) Ruiz Osorio, Ruddy Alejandra; 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/0000-0002-9122-5648The amending agreement 025 of 2020 is the only updated regulatory; for tax purposes in the Municipality of Puerto López, which is governed by higher national standards, which were consolidated in decrees 1333 of 1986, and followed by the law 1819 of 2016, adding the established rules of the national tax statute equal to those of article 77 of Law 49 of 1990 for the determination of the territoriality of the tax in the Industry and commerce tax. Due to the lack of regulation about the territoriality of the tax, they are only referred to in article 53 of agreement 025 of 2020; in said article the territoriality for industrial, commercial and service activities is resolved, as also mentioned in article 51 of the same municipal agreement.Ítem Esfuerzos para combatir la evasión fiscal en Colombia(2024-06-30) Lozano Cabezas, Angelica María; Cortes Borreo, Rodrigo; Universidad Santo Tomas; 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/0000-0002-9122-5648Colombia's persistent difficulty in preventing tax evasion is rooted in a series of interrelated factors. Among the main ones are the complexity of the tax system, the lack of transparency and oversight, economic informality, corruption and institutional weakness. The complexity of the Colombian tax system makes it difficult to comply with tax obligations, especially for small businesses and individual taxpayers. The lack of transparency and oversight allows evaders to take advantage of legal loopholes and practice tax avoidance without being detected. The high rate of economic informality also contributes to tax evasion, since many businesses operate outside the radar of the tax system. Corruption and institutional weakness are factors that perpetuate the problem, as they undermine efforts to strengthen tax administration and combat tax evasion effectivelyÍtem Algunas consideraciones de riesgo tributario en las operaciones de M&A en Colombia(Universidad Santo Tomás, 2024-06-30) Padilla Rozo, Juan Carlos; Cortés Borreo, 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/0000-0002-9122-5648M&A operations have been consolidated due to the constant interest in strengthening, competitiveness, and business sustainability. All this, within a market that requires improving the profitability of organizations and benefiting in the future from the demanding political, commercial, market and legal environment of uncertainty However, the same operations and businesses bring risks associated with the legal act itself seen and carried out, as well as due to the historical course of the development of the corporate purpose or of the businesses that in the past executed the previous party involved in the M&A transaction. The acquisition of shares (business card), the mergers and demergers of organizations, must be known not only from their structural scope, but also from the legal and tax effects that are involved and associated with their implementation. Therefore, each of the alternatives and possibilities for acquiring, merging or dividing companies are briefly presented, to show their effects on the tax world and the associated tax risks out of solidarity or by virtue of the same transaction to be carried out.Ítem Impuesto alumbrado público en Puerto López(Universidad Santo Tomás, 2024-06-30) Ávila Ávila, Yudi Carolina; 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/0000-0002-9122-5648The public lighting tax was born with Law 97 of 1913 in which the Municipal Council of Bogotá is authorized to create the tax on the public lighting service, organize its collection, among others. The other municipalities obtain this power or autonomy with Law 84 of 1915. Therefore, the municipalities and districts can adopt it through the municipal councils. The public lighting tax (IAP) in Colombia is a municipal or district tax that is due to the electric energy service, which is why it is intended to finance the provision, improvement, modernization and expansion of the urban lighting service. The regulations that regulate the Public Lighting Tax (IAP) in Colombia cover both national and territorial provisions. Within which is Law 1819 of 2026 and the unification sentence 2019-CE-SUJ-4-00 includes Law 97 of 1913, Law 84 of 1915, Law 1753 of 2015 - article 191, Law 1819 of 2016 article 353 regulates the essential elements of the tax, and the territorial regulations, emanating from the Municipal and District Councils, detail the specific aspects of its application in each jurisdiction. The unification ruling of the state council 00826 DE 2019 This regulatory structure guarantees a solid legal basis for the collection and administration of the IAP, while granting flexibility to territorial entities to adapt regulations to local needs. In this way, efficient management of resources allocated to public lighting is promoted, contributing to the well-being and safety of citizens throughout the country.Ítem Análisis Normativo De La Corrección Del Iva Presentado En Periodos Diferentes(Universidad Santo Tomás, 2024-06-17) Lemus Piamonte, Yuly Andrea; 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/0000-0002-9122-5648It is essential to know the Colombian legislation, in the tax field where we are required to know the accounting and tax regulations in this case primordial value added tax VAT, which is an indirect tax that falls on the consumption of goods or services taxed, being canceled by the economic taxpayer as an additional percentage regardless of their economic capacity, but it is the legal taxpayer who must comply with the formal obligation of presentation and payment of this tax to the active subject. In Colombia, according to article 600 of the National Tax Statute, it indicates how this tax must be returned to the State and regulates the periods for the declaration and payment of the VAT sales tax. Therefore, when activities are initiated during the fiscal year, the taxable period will be the one between the date of initiation of activities and the end date of the respective period in accordance with the first numeral of this article. Taking into account the above information, it is important to analyze the legal and economic effects of the correction of VAT returns filed in different periods, and how the regulations help to identify the possible alternatives and possibilities that taxpayers have for the correct filing of such tax.Ítem Regulaciones Tributarias para Servicios de Parqueadero en Colombia(Universidad Santo Tomás, 2024-06-17) Pardo Munares, Leidy Marcela; 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/0000-0002-9122-5648Tax regulations for parking services in Colombia are mainly established in national tax legislation, as well as in specific regulations related to the service and urban planning sector. In general terms, parking services are subject to sales tax (VAT) as they are considered taxable services. This tax is applied to the fee charged for the use of the parking space. In addition, parking lots must comply with tax obligations related to withholding at source, the declaration and payment of income taxes, as well as compliance with the formal obligations established by the National Tax and Customs Directorate (DIAN). It is important to note that regulations may vary depending on geographic location and the specific nature of the parking service, so it is advisable to consult local regulations and current tax legislation to ensure proper compliance with tax obligations.Ítem Análisis del impacto económico que genera el impuesto saludable en las empresas comerciales colombianas: el problema de la doble tributación(Universidad Santo Tomás, 2024-06-17) Torres Roa, Lina Marcela; 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 healthy tax, established by Law 2277 of 2022 in Colombia, aims to combat diet-related diseases and finance public health programs. However, its implementation faces challenges such as double taxation and regulatory complexity. It was compared with the similar Mexican tax, highlighting differences in scope and outcomes. The identification of tax inconsistencies suggests the need for regulatory clarity and international coordination. Conclusions emphasize business adaptation and propose measures to optimize the tax system. Collaboration between government, businesses, and tax experts is essential to address these challenges and ensure that the tax serves its purpose without imposing an excessive tax burden.Ítem ¿Cómo Funciona el Régimen Simple de Tributación en Colombia y Cuales son sus Ventajas y Desventajas?(Universidad Santo Tomás, 2024-05-21) Mayorga Moyano, Oscar Ferney; 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/0000-0002-9122-5648Ítem Analisis de los beneficios tributarios para inversionistas de la caña de azucar(Universidad Santo Tomás, 2023-09-05) Claudia Viviana, Tacha; Guerrero García, Diego Armando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001448211; https://scholar.google.es/citations?hl=es&user=DEzTQYkAAAAJ; https://orcid.org/0000-0002-4890-7539Currently, some countries with a warm land have made the mosto f the cultivation of sugar cane, making Colombia one of the major producers of sugar and its derivatess. According to information, the Asocaña and Procaña newsletters generated in 2018 and 290 thousand direct and insdirect Jobs and guarantee that 100% of the cane cutters have contracts with all the benefits of the law, thus contribution to economic development, resulting in social stability and committed to caring for the environment and its sustainability; not in vain Fedesarrollo recently assured that the municipalities that carry out this agribusiness have more coverage in education and health as a higher gross domestic product per capita, among others. The countries that produce it are in continuous technological and investigative development, since their stem is not only used to make sweeteners, since its leaves and bagasse are used for animals such as cattle and pings. This product has a great impact since nothing is wasted, however, honeys, sugars and panela, candy, and drinks. Turlough the distillation process of honeys, ethanol is manufactured, which is vehicular fuel and is considered as the great alternative for CO2 absorption, contributing, thus avoiding contamination, and biodegradable and environmentally friendly paper can also be removed. Thus, it is important to examine the regulations applicable to this product that generates great economic, social and enviromental benefits for the country, has benefits that encourage its production.Ítem Factores que inciden en la evasión y elusión del impuesto de industria y comercio en San José del Guaviare(Universidad Santo Tomás, 2024-06-20) Cordero Trinidad, Miguel Angel; 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/0000-0002-9122-5648This research is carried out in order to establish and promote a tax culture for taxpayers of the Industry and Commerce Tax in the municipality of San José del Guaviare and also prevent evasion and avoidance from negatively affecting the collection in the municipal budget, thus creating a difficulty in economic growth by not being able to meet the needs demanded by the population in social investment and administrative spending. It is essential to know and analyze those aspects that mean that the taxpayers of the Industry and Commerce Tax in San José del Guaviare will carry out practices in order to avoid or evade the tax, for them a meeting was made in order to analyze those necessary aspects. To determine the factors that affect tax evasion and avoidance, we in turn analyze the control and effectiveness carried out by the Municipal Treasury Secretary, thus giving the necessary recommendations to obtain a high degree of favorability for the inspection investigations that are carried out and thus increase own income for social investment and public spending that is generated in the Municipality.Ítem Impuestos saludables en Colombia y la experiencia de la implementación en Dinamarca(Universidad Santo Tomás, 2024) Ramirez Cely, Paola Andrea; Cortes Borrero, Rodrigo; Universidad Santo Tomas; 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 healthy taxes in Colombia implemented through Law 2277 of 2022, have brought about a series of debates regarding their reception and achievement of their objectives, which are to mitigate the consumption of ultra-processed foods and beverages, that the producing companies replace the sugar by non-caloric sweeteners, reducing sugar levels and with this measure we will also seek to raise funds for the health system. In Colombia there has been acceptance of the importance of public health, as it is assured that the measure to contribute to it would be significant, but at the same time it complains about the rise in prices, ensuring that those most affected are the population with fewer resources. economical, since they are part of your daily meals. This has led to analyzing the experience in other countries where it was applied, such as in Denmark, in order to identify if this has reduced the consumption of ultra-processed foods and thereby improved public health, also contributing to the collection of ultra-processed foods. of tribute to allocate to the health system, countries in which there has been rejection and termination of its implementation, but cases of success have also been found.Ítem Tributos en transformación: Del legado medieval a los criptoactivos en la era digital colombiana(Universidad Santo Tomás, 2024) Castellanos Peña, Maria Paula; Cortés Borrero, Rodrigo; Universidad Santo TomásThe concept of taxation has undergone significant changes throughout history reflecting an evolution of socioeconomic and political aspects of each era. Under this premise from the taxes established by the Magna Carta in 1215, through the tax reforms promoted by the Glorious Revolution of 1688 and the American Revolution of 1776, to the modern principles of tax law adopted after the establishment of the French Revolution in 1789 and their respective principles, the structure and perception of the concept of taxation has been shaped by the need to finance state activity in order to promote economic equity in the administration of public resources. In accordance with the above, in each of these historical milestones, the nature of taxation, as well as its administration, has been subject to transformation to adapt to the realities and demands of each social context. In this sense, the current reality of the tax system in Colombia faces multiple challenges that hinder compliance and effective collection, among them, the complexity of tax regulations and the multiplicity of taxes at national, regional and local levels create a complex and tedious tax environment for taxpayers, increasing the risk of tax evasion and avoidance. Likewise, the insufficient resources and mechanisms of the National Tax and Customs Directorate (DIAN) to effectively audit all taxpayers, as well as the timely detection of evasion, exacerbate the problem, negatively affecting the State's capacity to finance the needs of its population. The emergence of modern and uncontrolled issues such as cryptocurrencies, adds more complexity to the Colombian tax system, since the decentralized and, in many cases, anonymous nature of cryptocurrencies, together with their volatility and lack of clear and specific regulation, present additional challenges for the administration and tax collection, both present and future. Hence, the difficulty in tracking transactions and valuing such intangible assets in a consistent manner hinders the taxation of capital gains and other income generated through transactions involving these cryptoassets.