Análisis Del Impuesto Sobre La Renta En Colombia Vs Estados Unidos Y Su Impacto En La Inversión Extranjera

Abstract

Given the economic crisis that currently overwhelms the entire world, the need arises to undertake tax systems that maintain balance in the growth of each country, establishing strategies with tax benefits that promote the entire internal economic sector and in this way achieve an international attraction that motivated foreign investment, therefore this work aims to show the methodology used in the corporate income tax in Colombia and the United States, contributing to the expansion of a real and current panorama of the deficiencies in the Colombian tax procedure and the possible alternatives that could be adopted when implementing a competitive tax regime like in the country of the American dream. This document is a first step to examine the evolution of the flow of foreign capital to the country and its contribution to national taxation, with the perspective of proposing improvements to the current tax structure that promote investment, without losing sight of the constitutional principles in this matter and take into account tax harmonization (proposed by the United Nations) or tax competition (proposed by some countries that promote the efficiency, simplicity and equity)