Análisis de la equidad en el impuesto de renta y complementarios en Colombia durante los años 2010 – 2020: caso aplicativo en personas naturales

Abstract

In this research, equity is analyzed as a constitutional principle applied to the income tax of individuals according to the different changes of government that took place during the period 2010 - 2020. For this purpose, the six tax reforms that took place during this time (Law 1430 of 2010, Law 1607 of 2012, Law 1739 of 2014, Law 1819 of 2019, Law 1943 of 2018 and Law 2010 of 2019) are synthesized and purchased; first, through graphs detailing the change in the recognition of costs, deductions, exempt income and income with respect to the previous term; second, with an example that shows the changes in the systems of income purification for a natural person. In addition, the scope that each government had regarding the limits to declare and the taxable base for the liquidation of the income tax for individuals is exposed. Finally, two statistical reports are presented; the first one, the annual income tax collection and its participation in the total tax collection in Colombia issued by the DIAN; the second one, a comparison of the income tax collection in natural persons of the countries located in Latin America and that are part of the OECD.