Efecto financiero de los impuestos regionales en el sector de la salud

Abstract

This article makes a critical evaluation of the financial effect of municipal taxes on companies in the health sector, conducting a review of the Colombian Health System, followed by an analysis of the different normative references, and changes in judicial decision criteria through jurisprudence from 1994 to 2019. The financial effect that the industry and commerce tax has had on the companies under study due to the violation of the 1991 Political Constitution of Colombia will be described in general, which in its article 48 establishes that: Social Security is a Obligatory public service that will be provided under the direction, coordination and control of the State, subject to the principles of efficiency, universality and solidarity. Social Security may be provided by public or private entities, in accordance with the law. The resources of the Social Security institutions may not be allocated or used for purposes other than it. Following this, we proceed to propose strategies that allow this type of company to optimize resources against the management of this tax