Maestría Derecho Tributario

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13486

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De la rigidez a la incertidumbre jurídica: Tensiones y desafíos del modelo ecléctico en la potestad tributaria territorial en Colombia
(Universidad Santo Tomás, 2026-09-16) Puentes Gómez, Alexander; Lozano Campos, Diana Gicela; Romero Molina, César Augusto; Universidad Santo Tomás
This article analyzes the evolution of the jurisprudence of the Colombian Constitutional Court regarding territorial taxing power, with particular emphasis on the tension between territorial fiscal autonomy, recognized in Article 287 of the 1991 Constitution, and the principles of tax legality, predetermination, and stability established in Article 338. The study adopts a doctrinal-jurisprudential approach to identify the main stages in the Court’s interpretation: an initially rigid or centralist approach, followed by a more flexible approach, and ultimately an eclectic model based on shared competence and the doctrine of determinability. The analysis examines constitutional provisions, judicial precedents, and doctrinal contributions, and considers cases concerning the industry and commerce tax, the motor vehicle tax, and territorial fees and surcharges. The findings show that, although the eclectic model has contributed to balancing territorial autonomy and the statutory reservation principle, significant practical challenges remain in the exercise of territorial taxing powers. In particular, the lack of uniform criteria regarding concepts such as the “minimum legal framework,” “general parameters,” “determinable taxable event,” and “minimum regulatory intensity” has generated divergent interpretations, regulatory heterogeneity, and increased litigation. Consequently, while shared competence strengthens fiscal decentralization and gives substantive effect to territorial autonomy, it also creates legal uncertainty for both territorial entities and taxpayers. The article concludes that greater legal precision is required to define the distribution and limits of taxing powers between the national government and territorial entities, in order to reconcile fiscal autonomy with tax legality, legal certainty, and the predictability of the tax system.
Análisis del incentivo a la generación de energía eléctrica a través de fuentes no convencionales en materia de impuesto de renta. Desde la perspectiva de la equidad contributiva
(Universidad Santo Tomás, 2026-09-01) Cabrera García, Diana Alexandra; Ortiz García, Jenny Alexandra; Parra Rojas, Laura Milena; Universidad Santo Tomás
The Colombian State has implemented public policy tax incentives to promote electricity generation projects based on non-conventional energy sources (NCES), with the aim of stimulating private investment and diversifying the energy matrix. Following the enactment of Law 1715 of 2014, later amended by Law 2099 of 2021, the formal beginning of the energy transition was established. However, its effectiveness has been limited mainly due to delays in administrative procedures, legal uncertainty, and regulatory changes. Because of its reduced impact, the proposal may prove unprofitable for small-scale projects. This article analyzes the tax incentive consisting of the income tax, its redistributive impact, and its effectiveness, from the perspective of tax equity
Territorialidad del Impuesto de Industria y Comercio en las plataformas digitales de comercio electrónico en Bogotá
(Universidad Santo Tomás, 2026-08-25) Olaya Vanegas, Marily; Romero Molina, Cesar Augusto
The application of the Industry and Commerce Tax (ICA) in the context of digital e-commerce platforms presents challenges due to the dematerialization of economic activities and the participation of multiple actors across jurisdictions, generating uncertainty in determining the taxable base in Bogotá. Objective: To propose criteria that enable the local tax authority to determine the ICA taxable base for digital platforms. Method: A legal-analytical approach was applied through the review of the regulatory framework, case law, and administrative doctrine, complemented by an analysis of the economic and legal characteristics of digital platforms. Results: The study identified normative gaps in the application of the territoriality principle, as well as potential mechanisms of tax avoidance and evasion related to digital intermediation, income fragmentation, and the lack of physical presence. A typology of platforms was also established to differentiate tax challenges according to business models. Discussion: Findings show that traditional ICA criteria are insufficient to address digital economy dynamics, making it necessary to adopt integrated legal, economic, and operational criteria to improve efficiency, equity, and tax enforcement at the territorial level. Keywords: Industry and commerce tax, territoriality, digital platforms, e-commerce.
Plan estratégico para mitigar la evasión fiscal en la zona hotelera de Playa Blanca
(Universidad Santo Tomás, 2026-08-21) Sierra Morante, Yarledis Margoth; Baquero Oviedo, Johanna María; Morelos Henríquez, Adriano Víctor; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
In the Playa Blanca tourist area of Barú Island, situations have been reported involving the issuance of informal consumption receipts, commonly called "order slips," instead of the supporting documents required by Colombian tax regulations. This situation raises questions about compliance with the formal obligation to issue electronic invoices and its potential effects on the traceability of economic transactions and on tax control mechanisms. This research aimed to design a strategic plan to mitigate factors associated with tax evasion in the Playa Blanca hotel zone, based on an analysis of the current regulatory framework and a diagnosis of compliance with the formal obligation to issue electronic invoices. The study was conducted using a qualitative, socio-legal approach. Data collection techniques included document analysis, structured non-participant observation in tourist establishments, and a review of public complaints related to the phenomenon under study. The results allowed for the identification of potential discrepancies between the regulations governing electronic invoicing and certain commercial practices observed in the area. Among the issues identified were the use of order slips to support some transactions, the limited documentary traceability of certain operations, the frequent use of cash, and the differences in connectivity observed in some areas of Playa Blanca. Based on these findings, a strategic plan was formulated to strengthen compliance with the formal obligation to issue electronic invoices, promote the formalization of economic activities, and contribute to mitigating factors associated with tax evasion in the tourism sector of Playa Blanca, Isla de Barú.
Optimización del Recaudo del IVA en el Comercio Electrónico Transfronterizo de Bienes materiales en Colombia: Analizar la Implementación del Marco Recomendado por la OCDE
(Universidad Santo Tomás, 2026-08-21) Rodriguez Arenas, Jakeline; Rueda Bueno, Yackeline; Cabrera Valbueno, Gabino Elias; Martínez Ortega, Betzaida del Pilar; Universidad Santo Tomás
Problem: The current VAT collection scheme for cross-border purchases of tangible goods to Colombia presents gaps due to undervaluation, consignment splitting, asymmetries derived from thresholds, and gaps in platform liability, affecting competitive neutrality and tax equity. Objective: To propose a regulatory, operational, and educational roadmap for implementing OCDE recommendations in Colombia to optimize VAT collection in e-commerce of tangible goods. Method: A comparative legal and public policy study that integrates national regulatory analysis, a review of OCDE/WCO guidelines, and experiences from the EU, the United Kingdom, Australia, New Zealand, Norway, and Singapore; and an assessment of the impact on equity and fiscal sustainability using institutional viability criteria. Results: VAT collection at the point of sale through a simplified non-resident regime, marketplace liability as a "deemed supplier," elimination/harmonization of the de minimis tax, mandatory prior data with the tax identifier, and a single import window interoperable with customs are identified as a cost-effective solution. Discussion: These measures strengthen horizontal and vertical equity, reduce administrative costs, improve traceability and clearance times, and mitigate FTA asymmetries with operational tools. A gradual implementation with pilots, proportional penalties, facilitation benefits, and a segmented tax culture program is recommended to ensure compliance and legitimacy of the system. Keywords: VAT, e-commerce, low-value goods, OCDE, Colombia
Recaudo Fiscal y Salud en Colombia: Impuestos Saludables
(Universidad Santo Tomás, 2026-08-13) Lizcano Villamizar, Rosa Helena; Hurtado Castrillón, Luisa Fernanda; Montañez Bohórquez, Sandra Milena; Benavides Mendoza, Gissette Carolina; Universidad SantoTomas
The "health taxes" in Colombia were introduced through Law 2277 of 2022. These taxes represent one of the most recent developments in the interaction between fiscal and public health policy. Their purpose is to discourage the purchase and consumption of products that pose potential health risks, thereby modifying consumption patterns, promoting healthier habits, and reducing the incidence of non-communicable diseases. According to the World Bank, these diseases, including cancer, heart disease, and diabetes, are the leading cause of illness and death in the country and are associated with the consumption of these products. These "health taxes" can be defined as levies paid on the import, production, and sale of highly processed beverages with high sugar content, along with ultra-processed food products of industrial origin. These products are distinguished by their high content of added sugars, sodium, and saturated fatty acids. This type of tax allows for increased public revenue, which in turn will serve as a source of funding in the budget for health prevention and care.
¿El impuesto a las bebidas ultraprocesadas azucaradas ha modificado los hábitos de los consumidores en Colombia?
(Universidad Santo Tomás, 2026-08-13) Cuello Taboada, Fabián Andrés; Atehortua Hernández, Paula Andrea; Centeno Villaruel, Ledaus; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
As health is a fundamental right, its protection through public policies becomes necessary, and these policies must affect all aspects of citizens’ lives. In this sense, they are not only aimed at restoring deteriorated health but also at modifying living conditions and habits, since doing so can impact public health and reduce the expenses associated with it. In this way, efforts are applied preventively rather than restoratively. In this article, we aim to analyze whether health taxes have achieved their primary purpose, namely discouraging the consumption of foods high in sugar and saturated fats, and consequently modifying eating habits. Additionally, we seek to examine whether the other measures implemented by the national government may have been responsible for these behavioral changes.
Naturaleza de los tributos cedidos a los entes territoriales: alcances y límites
(Universidad Santo Tomás, 2026-08-06) Vanegas Vargas, Deisy Katerinee; Delgado Dacto, Johana Andrea; Mc’nish Pastrana, Sirly; Gómez Monterroza, Luis Adrián; Universidad Santo Tomás
The article analyzes the legal nature of ceded taxes transferred to territorial entities in Colombia, examining their scope and limits within the framework of the decentralized unitary State model enshrined in the Political Constitution of Colombia. Drawing on a normative, jurisprudential, and doctrinal review, it reflects on the cession of national revenues as a mechanism for strengthening territorial fiscal capacity and as an instrument for guaranteeing the administrative and financial autonomy of departments, municipalities, and districts. The concept of ceded taxes is addressed and distinguished from own-source taxes and state transfers. The article highlights that, although their collection or administration may be entrusted to territorial entities, normative and structural ownership remains with Congress. In this regard, it examines the criteria established by the Constitutional Court regarding the scope of territorial fiscal autonomy, noting that such autonomy is not absolute. The article also reflects on the structural tensions between territorial autonomy and the fiscal unity of the State, through an analysis of the classification of revenues into endogenous and exogenous sources and of the jurisprudential criteria that delimit legislative intervention in each case. The article concludes that ceded taxes constitute a relevant mechanism for territorial financing, yet insufficient to guarantee full fiscal autonomy. It therefore argues for progress toward a more balanced model that strengthens own-source revenues, expands opportunities for territorial participation in normative configuration, and consolidates more effective fiscal coordination schemes.
Efectividad de la relación causal entre el impuesto a las bebidas ultraprocesadas azucaradas (IBUA) y la protección del derecho fundamental a la salud en Colombia
(Universidad Santo Tomás, 2026-08-06) Ruiz Mena, Angela María; Betancourt Nieto, Maryely; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
This article analyzes the causal relationship between the Tax on Ultra-Processed Sugary Beverages (hereinafter IBUA) and the protection of the fundamental right to health in Colombia, from a legal-tax and public health perspective. It examines the legal, constitutional, and jurisprudential foundations of the tax, as well as its alignment with principles such as progressivity, horizontal and vertical equity, efficiency, ability to pay, and legislative freedom.The study contrasts the theoretical causal chain of the tax, which can be summarized as follows: price increase, reduced consumption, decrease in risk factors, and improved health; with the available evidence on consumption patterns and the prevalence of Non-Communicable Diseases (NCDs). In conclusion, it shows that the IBUA has generated a moderate reduction in the frequency of consumption, mainly among young people and lower-income households; however, its impact on the structural transformation of dietary habits, according to public health indicators, remains limited and heterogeneous. Thus, it is concluded that the extra-fiscal effectiveness of the tax depends on its articulation with complementary public policies of nutritional education, regulation of advertising and promotion of healthy food environments.
Impuesto nacional al consumo de bolsas plásticas: ¿quien contamina paga o simbólico?
(Universidad Santo Tomás, 2026-08-05) Quintero Gómez, Mónica Paola; López Albaracín, Luz Dary; Aldana Cumplido, Paula Andrea; Parra Rojas, Laura Milena; Universidad Santo Tomás
This article examines the effectiveness of the national tax on plastic bags in Colombia, introduced by Law 1819 of 2016, as a green fiscal policy instrument aimed at environmental protection. The analysis is based on the “polluter pays” principle, internationally recognized in the 1992 Rio Declaration (Principle 16), which promotes the internalization of environmental costs through economic instruments. In this context, the study evaluates whether this tax effectively transfers the environmental cost of plastic use to consumers and whether it encourages changes in consumption patterns. Using a qualitative approach that combines regulatory analysis with the observation of commercial practices, the study identifies limitations in the tax’s effectiveness, particularly due to its low cost and limited deterrent capacity. Furthermore, although the tax incorporates an extrafiscal purpose aligned with sustainability, its current design does not fully realize the “polluter pays” principle, as it fails to adequately internalize environmental costs or generate significant changes in consumer behavior. Therefore, while the tax represents progress in the adoption of green fiscal policy in Colombia in line with international guidelines, its impact remains limited, highlighting the need for regulatory adjustments to strengthen its environmental effectiveness
El IPUSU en Colombia: Análisis desde la Igualdad Material y Finalidad Extrafiscal Ambiental
(Universidad Santo Tomás, 2026-08-04) Ibarra Sanchez, Blanca Mirely; Guzman Lozano, Saul Camilo; Valencia Giraldo, Sandra Viviana; Parra Rojas, Laura Milena; Universidad Santo Tomas
This reflective article analyzes whether the national tax on single-use plastic products used for packaging, wrapping, or packing goods (IPUSU) is compatible with the principle of substantive equality and with the principles of tax equity and progressivity, in light of its extrafiscal purpose of environmental protection. To this end, it adopts a legal-dogmatic methodology with a descriptive and analytical scope, based on the review of normative, case law, and doctrinal sources related to environmental taxation and constitutional tax principles. The study first characterizes the legal-tax structure of the IPUSU and its function as an instrument for correcting externalities; second, it examines the content of substantive equality and its projection onto equity and progressivity; and finally, it identifies the tensions arising between the corrective purpose of the tax and the demands of tax justice. As a result, it is argued that the extrafiscal purpose of the tax does not preclude a review of its material constitutionality regarding the way in which it distributes tax burdens, especially when it falls on goods with limited substitutability and may generate regressive effects. The article concludes that the IPUSU is not inherently incompatible with the principles examined; however, its material legitimacy depends on the reasonableness of its design, its actual corrective capacity, and the articulation of compensatory and transitional mechanisms aimed at preventing a disproportionate impact on sectors with lower economic capacity.
Tasa de convivencia y seguridad ciudadana. análisis de legalidad y elementos esenciales
(Universidad Santo Tomás, 2026-08-05) Figueroa Osorio, María Carolina; Rodríguez Quiñonez, Juana Yolanda; Obando Castiblanco, Alex Shamir; Gómez Monterroza, Luis Adrian; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001805576; https://scholar.google.com/citations?user=f0PiBQ4AAAAJ&hl=es; https://orcid.org/0000-0002-6449-3014
The article aims to analyze the scope of taxing power in Colombia in relation to the Security and Coexistence Tax, and, in particular, the distribution of the authority to create taxes between the legislator who holds exclusive competence and territorial entities with residual powers. To this end, it identifies the essential elements of the tax obligation based on jurisprudential developments, especially in Constitutional Court rulings C 101 of 2022 and C 363 of 2023. Judicial precedent has established a strict line according to which the law must authorize territorial taxes; consequently, the legislator must directly define their essential elements so that territorial entities may develop them and adopt the tax when expressly authorized. Likewise, this type of levy requires the prior determination of the taxable event, linked to the use or benefit of a security-related public service, while the remaining elements of the tax obligation may be defined under the exercise of territorial fiscal autonomy, provided that the principles of legality and legal certainty are respected.
Análisis jurídico y evaluación de la efectividad del impuesto a las bebidas azucaradas en Colombia: fundamentos constitucionales y evidencia comparada
(Universidad Santo Tomás, 2026-08-05) Juan Carlos, Esparza Benavides; María Fernanda, Araujo Rendon; Katherine, Pacheco Hernández; Gissette Carolina, Benavides Mendoza; Universidad Santo Tomás
This article analyzes the legal-tax structure of the tax on ultra-processed sugar-sweetened beverages in Colombia, introduced through Law 2277 of 2022, with the aim of determining whether its regulatory design complies with the constitutional principles of tax legality, statutory reservation, legal certainty, and legal security. The study seeks to examine the constitutional and legal foundations of the tax, assess the determination of its essential elements, and analyze, from a comparative perspective with Mexico and Chile, criteria that help contextualize its effectiveness without replacing the analysis of the Colombian legal framework. The research was conducted using a qualitative, documentary, and analytical approach based on the review of constitutional and tax legislation, Constitutional Court case law, specialized legal doctrine, institutional documents, and national and international academic studies. The findings indicate that Law 2277 of 2022 expressly established the taxable event, taxable persons, tax base, and tax rate, thereby satisfying the constitutional requirements derived from the principles of tax legality and statutory reservation. Furthermore, the comparative analysis shows that the effectiveness of this type of tax depends on factors such as the tax rate, the price elasticity of demand, the industry's response, and the implementation of complementary public policies. The discussion identifies that the main legal challenge lies not in the public health purpose of the tax, but in the limits of the Executive's regulatory authority, preventing the administration from modifying matters reserved to the legislature. The study concludes that the tax is constitutionally valid provided that its regulatory implementation respects the constitutional principles governing the Colombian tax system and preserves the legislative determination of the essential elements of the tax.
Un estudio sobre la nulidad del "porte de placa" y el desafío procesal de su reproducción administrativa en Colombia
(Universidad Santo Tomás, 2026-08-04) Guarín Forero, Maria Camila; García Orrego, Gloria Esthefani; González Serrano, Christian Fernando; Gomez Monterroza, Luis Adrian; Universidad Santo Tomás
This research aims to analyze the legal issues surrounding the fee known as the "plate fee" (*porte de placa*) in various Colombian municipalities, examining its legal nature and the consequences of issuing administrative acts that replicate ones previously annulled. Methodologically, the study employs a qualitative, doctrinal approach based on an analysis of statutes, legal theory, and case law to determine whether this charge can validly be classified as a fee (tasa), a public price, or a local levy. The results demonstrate the absence of an individualizable public service that would justify its classification as a fee or public price, as well as the lack of express legal authorization permitting its establishment as a local levy. Similarly, it was determined that the persistence of such charges following their declaration of nullity raises questions regarding the material reproduction of annulled administrative acts, particularly in light of the procedure set forth in Article 239 of the Code of Administrative Procedure and Contentious-Administrative Proceedings (CPACA). From the foregoing, it could be inferred that the license plate fee constitutes a legally questionable exaction from the perspective of tax legality, and that the potential reproduction of previously annulled provisions undermines fundamental principles such as legal certainty, the effectiveness of judicial decisions, and the principle of statutory reservation in tax matters.
Presencia Económica Significativa en Colombia: implicaciones para la equidad tributaria y el concepto de Establecimiento Permanente
(Universidad Santo Tomás, 2026-06-22) Arias Bautista, Dailyn Marcela; Monzón Roa, Michelle Valentina; Leal Faber, Jorge Andrés; Universidad Santo Tomás
The digital economy has challenged traditional principles of international taxation, particularly those based on physical presence and the classical concept of permanent establishment. In response to these challenges, Colombia introduced the significant Economic Presence (PES), regime through Law 2277 of 2022, aiming to tax non-resident companies that generate substantial income in the Colombian market without physical presence. This research analyzes the legal and tax implications of the PES regimen in Colombia, its relationship with the permanent establishment concept, and its interaction with double taxation agreements. The study adopts a doctrinal and comparative legal approach, based on the analysis of national and international regulations, jurisprudence, specialized doctrine, and partial empirical assessment of the initial tax revenue generated by the PES regime. The research proposes a hybrid model for digital taxation that integrates the PES and permanent establishment concepts, supported by withholding mechanisms and administrative modernization, in order to enhance tax equity and fiscal sustainability in the digital economy.
Silencio Administrativo Positivo-SAP en el recurso de reconsideración tributario: tensión entre la garantía sustantiva y el formalismo procesal
(Universidad Santo Tomás, 2026-06-22) Villamizar Guarín, Jenny Lizeth; Vega Sánchez, Jennifer Paola; Romero Molina, Cesar Augusto; Universidad Santo Tomás
This research paper examines the figure of Positive Administrative Silence-SAP regarding the reconsideration appeal in tax auditing processes. The research problem arises from the evidence that the majority jurisprudence of the Council of State has distorted this guarantee by erroneously equating the positive fictive act with a procedural nullity defect, demanding a excessive formalism known as the "complete legal proposition" (proposición jurídica completa). Under an analyticalcritical methodological approach, with a documentary design and using the jurisprudential line engineering technique, the rulings issued between 2015 and 2026 are analyzed, alongside administrative gaps regarding electronic notifications. The results of the research propose a dogmatic rupture, arguing that Positive Administrative Silence (SAP) operates automatically as a legal revocation of the official determination act. Consequently, an inversion of the procedural burden is proposed through the 'acción de lesividad', so that it is the Administration who bears the costs of its omission.
Diseño de un mecanismo adecuado para gravar los ingresos generados por las plataformas digitales que prestan servicios de esparcimiento en el municipio de Ibagué
(Universidad Santo Tomás, 2026-05-12) Cuenca Vera, Andres Eduardo; Vesga Rueda, Nubia; Olivares Avila, Lorena Vanessa; Barajas Ortiz, Napoleón; Universidad Santo Tomas
Abstract Problem: The growth of digital entertainment platforms such as Netflix, Amazon Prime Video, and Disney+ has generated significant subscription-based revenues in the municipality of Ibagué, without an effective mechanism for collecting the Industry and Commerce Tax (ICA), despite the incorporation of the territoriality rule established in Law 1819 of 2016 into the Municipal Tax Statute (Agreement 015 of 2021). Objective: To design an appropriate regulatory and operational mechanism to tax the income generated by digital platforms in Ibagué, in order to prevent tax evasion and avoidance, strengthen tax equity, and optimize municipal revenue collection. Methodology: A mixed-method, descriptive, and deductive research approach was applied, including a normative analysis of the ICA regime in Ibagué and a comparative review of the tax statutes of Medellín, Bogotá, and Cali, as well as quantitative estimations of potential revenue increases based on official data and digital consumption studies. Results: The study found that Ibagué has sufficient legal grounds to tax such income but lacks a specific implementation and enforcement procedure; a positive financial impact on municipal revenues was also estimated. Discussion: A withholding tax system (reteICA) through financial institutions and electronic payment methods is proposed, articulated with technological tools and data cross-checking mechanisms, as a legally viable strategy to ensure the effective collection of tax from digital entertainment platforms. Keywords: Industry and Commerce Tax, digital economy, digital platforms, territoriality, revenue collection, Ibague
Análisis del impacto de la ley 1762 de 2015 en Colombia y su efecto fiscal en el periodo 2016-2024
(Universidad Santo Tomás, 2026-04-30) Mendoza Gómez, Yeina Lisbeth; Rivera Mantilla, Diego Ignacio; Universidad Santo Tomás
Problem: Despite the severity of Law 1762 of 2015, Colombia experiences persistent inefficiency in smuggling control, a phenomenon that causes fiscal losses exceeding 10 trillion pesos annually and distorts strategic sectors. Objective: The purpose of this research was to analyze the effectiveness of the regulatory framework and the implementation of the aforementioned law during the 2016-2024 period, evaluating its fiscal and operational impact. Method: A descriptive-analytical mixed methodology was adopted, based on a documentary approach for the evaluation of indicators from the Directorate of National Taxes and Customs (DIAN), the Fiscal and Customs Police (POLFA), and the Prosecutor's Office, incorporating a case study on the department of La Guajira. Results: The findings demonstrate a critical financial asymmetry in which the fiscal loss is 161 times higher than the investment in control, highlighting an obsolete model of physical interdiction against technical smuggling and money laundering. In La Guajira, an institutional imbalance was detected with an illegality incidence of 91% in the case of cigarettes. Discussions: The research concludes that the intensification of penalties is insufficient without a transition toward preventive technological surveillance and economic reconversion in border regions, suggesting that criminal policy prioritizes the symptom and not the financial structure of the crime.
Análisis del impacto de la prueba indiciaria en los procedimientos de fiscalización adelantados por la dian, respecto al impuesto de renta y complementarios
(Universidad Santo Tomás, 2026-04-30) Vera Beltrán, Clara Inés; Acuña Posada, José Luis; Rivera Mantilla, Diego Ignacio; Universidad Santo Tomás
This study analyzes the legal and evidentiary impact of circumstantial evidence in the audit procedures carried out by the Colombian tax administration, specifically in relation to income tax and supplementary taxes.The central issue addressed lies in the tension between administrative efficiency in detecting simulated or undeclared taxable events and the taxpayer's procedural guarantees, in particular due process and the principle of legality.The main objective of this study is to analyze the legal and evidentiary impact of circumstantial evidence in the audit procedures carried out by the Colombian tax The central issue addressed liesin the tension between administrative efficiency in detectingsimulated or undeclared taxable events and the taxpayer's procedural guarantees, in particular due process and the principle of legalityof evidence. The overall objective was to examine the normative, jurisprudential, and doctrinal criteria that define the legitimate, valid, and limiteduse of circumstantial inference in the Colombian tax context, with an emphasis onthe decisions issued by the Fourth Section of the Council of State. Methodologically, a qualitative descriptive and analytical approach was appliedthrough a systematic review of legal sources, specialized doctrineand representative judgments between 2011 and 2024. The main findings show that, although circumstantial evidence strengthens the effectiveness of taxation and allows economic realities to be reconstructed in the absence of direct evidence, its legal validity requires compliance with strict standards of motivation, contradiction, and logical reasonableness
Eficacia de la implementación del régimen especial ZESE frente a la generación de nuevos empleos directos en el Departamento Norte de Santander en el periodo comprendido entre 2020 y 2023
(Universidad Santo Tomás) Celis Velasco, Sandra Milena; Pérez Pineda, Ingrid Paola; Rivera Colmenares, Bertolt Delfin
The special tax regime includes fiscal benefits aimed at companies located in geographical areas of Colombia known as Special Economic and Social Zones (ZESE), with the purpose of boosting the regional economy and formal employment. This research aimed to analyze and establish the effectiveness of the regime in question, implemented in the department of Norte de Santander, with a specific focus on its capacity to generate new direct jobs. The methodology adopted for this study is based on a qualitative perspective, supported by an analysis of relevant documents and statistical reports. This study reveals that the implementation of the ZESE regime has had a considerable impact on job creation in the region. The results obtained from data collection and analysis indicate that the tax incentive provided by the regulation has been a fundamental factor in attracting investments and promoting the creation of new sources of employment. The collected evidence suggests that the rates of direct job creation resulting from the implementation of the ZESE measure are significant. This positive trend in job creation is directly related to the regime's capacity to stimulate investment and economic development in the Norte de Santander region. Ultimately, the benefits derived from the tax incentive provided by the ZESE regime far exceed the possible costs associated with a reduction in tax revenue. The results of this research point to the fact that the positive impact on job creation and the consequent strengthening of the local economy fully justify the adoption and continuity of this tax approach.

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