Analisis de la reforma tributaria y su impacto en la canasta familiar de los colombianos entre los años 2010-2022.

Abstract

An exhaustive analysis was carried out of all the tax modifications made to the different taxes that Colombians pay every time a tax reform is approved; specifically on taxes and the tax on the family basket during the years 2010 – 2022. Subsequently, the negative effects on the fundamental rights of Colombians were compared in accordance with the articles dictated by the Political Constitution of 1991. For this, secondary research on each tax reform approved from 2010 to 2022; Subsequently, figures were presented evidenced in graphs, benefits at the collection level, possible destination, the reasons, the effects on the general population through investigative documentation; In addition, they included perception surveys of 45 people related to the reforms studied and their effects on the family basket. The results of the research corroborated the impact of each article approved by the tax reforms on the consumption of Colombians during the years of study, reflected through the collection of VAT, the collection of the national consumption tax, the adjustment of VAT on some products of the family basket and the healthy tax on ultra-processed products. In conclusion, it was possible to understand the violation that Colombians have in the face of so many taxes and fees that are approved by each reform, causing them to lose purchasing power and making it possible to reduce the quality of life of families.