Análisis de los efectos financieros socioeconómicos generados por el establecimiento tarifario del impuesto de industria y comercio: caso empresas inscritas en la ciudad de Bucaramanga

Abstract

This article performs an analysis on the socioeconomic effects generated in the Industry and Commerce tax "Agreement 033 of December 29, 2020", where the Colombian fiscal tax scheme does not comply with the principles of efficiency and equity; enshrined in the Political Constitution of Colombia in its (Artículos 338 y 363, 1991, págs. 87,93), those who have a greater capacity to pay taxes do not contribute more than those with fewer possibilities, demonstrating insufficiency due to the low level of collection due to the high rates of evasion and avoidance by taxpayers . The tax system is not progressive or equitable; In the case of the Industry and Commerce Tax, it is calculated from income and rates established by the municipality of Bucaramanga, applying a different treatment for similar people and companies, generating a horizontal inequity, leaving aside the reality of the profit margin and the deduction of costs and expenses for which it is not possible to determine the taxpayer's ability to pay and also does not contribute to a better distribution of income where we see a lack of the principle of progressivity.