Impactos en la aplicación de la retención en la fuente para el contribuyente y el estado Colombiano.

Abstract

The present work carries out an analysis of the aspects related to withholding at the source during the period 1992 - 2013, with the purpose of describing, analyzing and publicizing the objectives that the State presents to the taxpayer with the advance collection system and progressive in the time of the established taxes. In accordance with Colombian regulations, it is indicated that every taxpayer is responsible for withholding at the source according to its fiscal quality, for which it is important to take into account that the collection made by this advance payment of taxes is directed to different sectors that the State distributed according to its own criteria.

Thus, this strategy adopted since the 1960s by the Colombian Government has borne fruit and has been extended to new taxes, as an efficient form of tax collection. The specifications of its operation have been optimized through the different tax reforms to which it has been exposed. Finally, withholding at source has turned out to be a good tax collection tool, which has been used by the Government to optimize its processes and to promote the reduction of evasive behavior over time.