Maestría Derecho Tributario

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

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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.
Límites constitucionales y jurisprudenciales a la libertad de configuración legislativa del Congreso en materia de regulación del Impuesto al Valor Agregado (IVA)
(Universidad Santo Tomás, 2024-12-12) Ramírez Aroca, Silvia Yineth; Ruiz Sánchez, Gustavo Adolfo; Rivera Colmenares, Bertol Delfin
This research is descriptive-documentary and uses the analytical and interpretive method; Initially, information was collected that was later reviewed and analyzed with the objective of determining what the constitutional and jurisprudential limits are to the legislative configuration of Congress in matters of regulation of the Value Added Tax (VAT), the above taking various theoretical positions as references, concepts and pronouncements on the study of the tax and economic implications of the value added tax (VAT) and its participation in the financing of plans, programs, projects and public policies designed by the national government with the objective of understanding the reason for being of those limits, their source or origin and importance, making a study of the principles of the tax system not only as sources of legal interpretation but also as criteria of authority in the design, structuring, approval and promulgation of laws that deal with indirect taxes and specifically on value added tax VAT.
Principios constitucionales que rigen el sistema tributario en el estado de excepción denominado emergencia económica, social y ecológica
(Universidad Santo Tomás, 2024-09-17) Alarcón Prada, Liliana Rocío; Rueda Santana, Marco Aurelio; Romero Molina, César Augusto
States of exception are responses, based on legality, imposed by the Political Charter in the face of serious and abnormal situations that cannot be faced by the State based on its ordinary powers. However, a characteristic characteristic of the constitutional State is that this competence cannot be all-encompassing or arbitrary. The higher order imposes a series of requirements and conditions that must be met, both in the legislative decrees that declare the state of exception and in those that provide for extraordinary legal measures to confront the crisis, usually known as development decrees. Likewise, there are the principles that govern the tax system, whose limits and scope in the application of tax regulations determine the limit to the tax arbitrariness that the State has and regulate the relationships with the individuals that comprise it. It is important to analyze how the constitutional principles that govern the tax system operate in the state of emergency called economic, social and ecological emergency, determine if these principles have been respected and if there has been the motivation referred to in the Statutory Law of the States of Exception due to economic, social and ecological emergency for the National Government to create such taxes, this in order to visualize how important it has been for the rulers to respect the political constitution, since these principles constitute the parameters to determine the legitimacy of the tax system, Likewise, present the analysis of the tax powers of the territorial entities under the state of economic, social and ecological emergency.
La participación en la plusvalía (PP) como instrumento de financiación de desarrollo urbano en Colombia: fortalezas, debilidades y lecciones aprendidas
(Universidad Santo Tomás, 2024-08-26) Sanabria Sierra, Yerlis Bibiana; Losada Posada, Benjamín
The 1991 Political Constitution of The Republic of Colombia promoted both administrative and tax decentralization of the country, as well as it strengthened land-use planning policies. In this regard, it established that Special Districts and other municipalities must generate their own revenues in order to guarantee self-sustainability and development. For doing so, it gave local and regional governments a free hand in terms of financial strategies for land-use management and capital gains tax (CGT) for the attainment of economic revenues. In terms of land-use management and planning policies, the surplus value allows to regulate the economic benefits and prevents land speculation by the owner, as well as it assigns a percentage of this surplus value to local administrations to be then redistributed among the community and obtain a collective benefit. In light of Law 388 of 1997, the tax-generating fact is stablished by administrative decisions that authorize a property a more profitable land use or increase the use of the land by permitting a larger built-up area to be profited. This research, based on a hermeneutic and descriptive-qualitative methodology, analyzes CGT in a critical and argumentative manner as an instrument to collect the necessary economic incomes for the development of districts and municipalities in Colombia. Therefore, its potential strengths, weaknesses, its context of application as well as relevant lessons learned through the investigation are here discussed. In conclusion, it is important to raise public awareness regarding the potential of this instrument as a collective right since more than two decades after the establishment of this tax, its implementation has been very low, not only due to institutional incapacity but also due to lack of political will.
Equidad de Género y Tributos en Colombia
(Universidad Santo Tomás, 2023-09-28) Ramírez Bustamante, Mayerly; Bonilla Angarita, Claudia Yaneth; Lopez Albán, Grety Patricia
The research entitled gender equity and taxation in Colombia had the objective of analyzing whether Colombia has implemented public tax policies with a gender perspective based on the international commitments assumed in international treaties, through a descriptive and documentary methodology, which identifies and describes the international treaties and the recommendations for the implementation of public policies and their relationship with the Colombian regulations with a gender perspective; it also describes the pronouncements of the Constitutional Court and the Council of State and the identification of the aspects in which Colombia must work to comply with the commitments acquired in the international treaties. As main findings, it was determined that although there is some progress in Colombia to achieve gender equity in tax matters, there is still work to be done. The country has a Gender Equity Public Policy classifier, which seeks to favor women in the implementation of tax, expenditure, and financing instruments. In addition, the Inter-American Development Bank has provided support in this area by conducting gender-sensitive income incidence analyses.
La tributación en el impuesto de renta en Colombia de las plataformas digitales extranjeras que prestan servicios en Colombia y las nacionales que prestan servicios en Colombia y en el exterior
(Universidad Santo Tomás, 2023-07-12) Santoyo Núñez, José Alexander; Barajas Ortiz, Napoleón
In mid-2020, when the pandemic was at its maximum expansion worldwide, digital platforms were used to face the restrictions established by the governments of each country, to stop the spread of COVID-19; Additionally, before the start of the pandemic, digital platforms gained prominence, allowing the diversification of economic and financial activities, to offer goods and services and therefore several multinationals, yielded high revenues; however, taxation by way of income tax in the countries where they provide services is not taxed on all income, nor on profits obtained, as revealed by ECLAC; In addition, digital platforms have shifted taxable profits to low or no tax jurisdictions; Given this scenario, some countries included the tax on digital platforms, called GAFA (Google, Apple, Facebook, Amazon) for the services provided by these multinationals in their territories. Therefore, the objective of this thesis is to design a model of taxation in the income tax to foreign digital platforms that provide services in Colombia and national platforms that provide services in the country and abroad, which describe the elements of the tax obligation, tax jurisdiction, and strategies to collect the tax and pay it to the Colombian state, without depending on the creation of the permanent establishment for foreign digital platforms that provide services in Colombia. The methodology applied is descriptive and analytical in deepening mode.
Principio de la Capacidad Económica y sus Efectos en la Tributación Ambiental
(Universidad Santo Tomás, 2023-03-03) Olachica Vargas, Aderson Alirio; Romero Molina, César Augusto
This paper presents a research on the principle of economic capacity and its effects on environmental taxation. To this end, a normative, jurisprudential and doctrinal analysis of the environmental taxation in Colombia will be carried out. In addition, the environmental tax structure in the country will be described from the point of view of the principle of contributive capacity to compensate the negative impacts caused to the environment. Likewise, the legal, jurisprudential and doctrinal framework of environmental taxation in Colombia is identified, while explaining how the principle of contributive capacity applies to environmental taxes in Colombia. To achieve the above, a descriptive-analytical research methodology was implemented, with a qualitative approach and documentary review design; the latter was used through primary and secondary sources, such as documents of public institutions, documentation of the Constitutional Court (jurisprudence); in such a way that it allowed concluding that environmental taxation has the objective of protecting the environment, through the exercise of the duty to contribute, therefore, everyone who has a certain level of economic capacity must contribute, which makes it necessary to classify as taxable events all the circumstances indicative of this economic capacity.
Alcance de la responsabilidad tributaria del representante legal de la sociedad por acciones simplificada s.a.s
(2022-07-25) González Toloza, Sonia Patricia; Collazos Rincón, Ruth Ester; Barajas Ortíz, Napoleón
This research has as purpose to analyze the tax liability of the Legal Representatives of the Simplified Joint Stock Companies, best known as SAS, considering that this type of company has become one of the most used in Colombia since its creation by Law 1258 of 2008. The above, due to the streamlining of registration procedures that implies less time and costs, as well as other benefits for shareholders, who are protected from any responsibility for the corporate business obligations, except when the company is used for fraudulent activities against the law or to the detriment of third parties. Thus, it can be determined that when it refers to taxes, the SAS industries do not have many differences with other types of companies. However, all the subject boils down to the liability of the partners regarding the obligations to the tax authorities. Having studied the concepts and applications of tax liability in Colombia (classified as jointly and severally and subsidiary); this study concludes that the Legal Representatives should attend -liable and subsidiarily - for the non-compliance of the formal duties of the corporation in those cases wherein the Administration has first brought a proceeding against the organization and when the payment of the tax obligations has not been completed.

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