Boletin SINETCO No-1 Cambios en las estructuras tributarias según las reformas que se dieron en las décadas de los ochentas, noventas e inicios del 2000

Abstract

When speaking about tax matters in Colombia, it is found that for decades previous (1980, 1990 and 2000) the pillars of what today structures the tax system. The first laws focused on being able to cover high spending public, an example of this is Law 75 of 1986, highlighting the fact that subsequent years There was still concern about not being able to support the spending budget, so that reforms increasingly required taxing more and more consumer goods, the Treaties Free Trade Agreement -FTA- also meant great changes when establishing new laws, at this point the nation chose to tax more luxury goods, rather than those located in the family basket, but the collection was still insufficient to hoard all the spending. For the year 2000 the focus is on the evasion of taxes, supplemented by the application of taxes to bank accounts and some financial tools offered in the banking system.