Complejidad del sistema tributario colombiano y su impacto en la informalidad empresarial.

Abstract

In reference to theoretical elements focus on complex Tax system, proposed to review the role of Taxation in the informality business in Colombia. According to focus of analysis, the Colombian Tax System is characterized by its complexity and high management costs; additionally It´s inefficient and their productivity is very low, which is mainly generated by the tax privileges, inequity and distorting assessments. The solution to this problem according to the approach of some sectors, is promoting structural reform to make the system less complex and that allows the state to be efficient in collecting, correcting distortions in the tax system and provide tools for effective controls against informality.