Tributos en transformación: Del legado medieval a los criptoactivos en la era digital colombiana

Abstract

The concept of taxation has undergone significant changes throughout history reflecting an evolution of socioeconomic and political aspects of each era. Under this premise from the taxes established by the Magna Carta in 1215, through the tax reforms promoted by the Glorious Revolution of 1688 and the American Revolution of 1776, to the modern principles of tax law adopted after the establishment of the French Revolution in 1789 and their respective principles, the structure and perception of the concept of taxation has been shaped by the need to finance state activity in order to promote economic equity in the administration of public resources. In accordance with the above, in each of these historical milestones, the nature of taxation, as well as its administration, has been subject to transformation to adapt to the realities and demands of each social context. In this sense, the current reality of the tax system in Colombia faces multiple challenges that hinder compliance and effective collection, among them, the complexity of tax regulations and the multiplicity of taxes at national, regional and local levels create a complex and tedious tax environment for taxpayers, increasing the risk of tax evasion and avoidance. Likewise, the insufficient resources and mechanisms of the National Tax and Customs Directorate (DIAN) to effectively audit all taxpayers, as well as the timely detection of evasion, exacerbate the problem, negatively affecting the State's capacity to finance the needs of its population. The emergence of modern and uncontrolled issues such as cryptocurrencies, adds more complexity to the Colombian tax system, since the decentralized and, in many cases, anonymous nature of cryptocurrencies, together with their volatility and lack of clear and specific regulation, present additional challenges for the administration and tax collection, both present and future. Hence, the difficulty in tracking transactions and valuing such intangible assets in a consistent manner hinders the taxation of capital gains and other income generated through transactions involving these cryptoassets.