Reforma tributaria de 2012 : una percepción desde lo empresarial del sector de Toberín en Bogotá

Abstract

Tributes are a main tool for fiscal policy used mainly to generate income to assure the fulfilment of the purposes of the state. Colombian government has several laws that regulate tributes as they come. Reforms are permanent and are rarely so substantial as the reform from 2012. Due to the importance of this reform, this investigation is focused on an specific historical time with a rather untraditional perspective of the studies of tax law, which means, approaching the principles of escalation, equity, equality, etc., under the light of administrative law and based on a survey applied a persons responsible for the tax area in nineteen (19) companies located in the Toberín sector in Bogotá. The study states that in one hand this reform introduces questionable measurements that vaguely take in account taxpayers’ economic reality and their administrative capacities to respond effectively; on the other hand, shows the low confidence from the taxpayers towards this measurements that have been proven as improvised. Even if the government states that such reform intended the fulfilment of the redistributive function to lower the inequality index, increase employment and formality, the employed rules show the need of achieving economic growth through taxes rather than attacking the reigning inequality, likewise, the reform evidences a complex and inharmonious tributary system that does not facilitate the consummation of the tributary obligations.