Resultados del estatuto tributario en Colombia

Abstract

The main topic of this paper is explore the context before of tax status, which is preceded the tax statute in Colombia history. The collected data is used to measure reconstruction of theo background and performance in economic and political in Colombia. Now the Statute has made a progress to see the context to understand its efficiency, and not only the promulgation of the 1991 Constitution that marks a before and after in the Colombian legal context. but in the technological development, the evolution of the negotiable forms in the context of globalization, and in general, the new way of interpreting the right the right, which shows the limitations of the tax statute as a sufficient instrument to resolve legal conflicts . Therefore, the need arises through the doctrine, the jurisprudence that tries to cover the gaps not regulated by the Tax Statute, besides one of the biggest problems as regards tax matters in Colombia as it is the burden of the legal, political and economic uncertainty in occasion of the special jurisdiction for peace, the armed post-conflict, the need for a pension reform and the recent election of President Ivan Duque. What as a consequence generates variability that comes to a case the disputes between the administration and the taxpayers.