Impacto De La Reforma Tributaria Ley 2277 De 2022 Sobre El Impuesto De Renta De Personas Naturales En Colombia

Abstract

The purpose of this graduate work is to discern and clarify the modifications that the tax reform Law 2277 of 2022 introduces in terms of equity and social justice in relation to the income tax applied to individuals. The reform aims to have taxpayers contribute more taxes to support the national development plan proposed by the president, focused on higher public spending. In this context, it is crucial to carefully analyze how these changes will impact equity and social justice in the country. The tax reform, by encouraging taxpayers to contribute more to the treasury to support the national development plan, raises a series of questions. Who will be most affected by these measures? Will the economic capacities of the lower strata of society be compromised? Will an adequate balance be achieved between tax collection and investment in public policies that benefit all citizens? On the other hand, it is relevant to explore whether the tax reform is aligned with the principles of tax progressivity and redistribution of wealth. Are effective measures being taken so that those with higher incomes contribute proportionally more? Are mechanisms being implemented to mitigate possible negative impacts on the most vulnerable sectors?. Ultimately, this degree work aims not only to discern and clarify the modifications introduced by the tax reform, but also to contribute to the public debate on equity and social justice in the tax system. Through a rigorous and evidence-based analysis, it seeks to provide a critical and constructive vision that serves as a basis for informed fiscal and political decision-making, with the ultimate goal of moving towards a tax system that promotes equitable and sustainable development for all citizens.