Impacto económico en empresas pymes colombianas por cambios en normas tributarias del año 2016 al año 2018

Abstract

With this study it was evidenced that, during the last 3 years, the country carried out 2 tax reforms as a mechanism through which it sought to modify the tax structure and the payment of taxes, pretending to be more in line with the reality of the public finances of the State. The tax changes immersed in the tax reform carried out in 2016 through Law 1819 and the one made in 2018 with Law 1943 generate economic instability for SMEs in Colombia, envisioning legal uncertainty among entrepreneurs and a lack of tax planning that does not allow to be projected to a term greater than 5 years. With this constant convergence, the Public Accountant has been taking an active role, which obliges him to be in constant training and thus be able to advise the entrepreneur always in pro of his growth and permanence in the Market.