Análisis del sistema tributario colombiano y el sistema tributario de la Federación Rusa, caso concreto del impuesto a la renta de personas naturales

Abstract

Consigned within this text is a comparative law analysis at the National level (Colombia) and at the Federal Level (Russia) in regards to the tax legislation, such analysis will be done initially with a small comparative study of the constitutional structure of both countries in regards to taxation, whilst also examining which government body is authorized by the constitution to create and promulgate laws that create the obligation to pay taxes, whilst observing which taxes exist in both countries, but focusing specifically on the income tax of physical persons (natural persons in the Colombian legal language), limiting ourselves for that reason to the principal legal texts (Tax Code vs Tax Statute) and to the specific sphere of the structure of both legal texts and the principle of unity of subject under the purview of the Colombian legal context, whilst finally studying the context of the adoption of the tax laws in regards with the adoption of the constitutions of both countries, this with the objective of proposing the possible adoption of a Tax Code