Planeación tributaria en el impuesto de renta cedular en Colombia

In this bibliographic review article, the topic of tax planning on the tax of cedular income in Colombia was analyzed, based on the changing dynamics of our tax norm. For what is important for the natural persons responsible for the tax and for the independent ones, to have a guide that contributes elements of execution, planning and analysis at the time of projecting their tax. This in order that the payment of the income tax corresponds to an objective value according to the income obtained and that are applicable as a basis for the declaration and that could be deductible. To this end, a document has been developed around the main key aspects of the last three tax reforms issued in Colombia such as: Law 1607 of 2012, Law 1819 of 2016 and Law 1943 of 2018. The document was carried out happily Posing it as a descriptive study around the general aspects of taxes in the country, where its origins and the constitutional obligations of citizens were explained and ended with a look at the evolution of the cedular income tax system in Colombia. All this under a qualitative approach and using the analytical method and the consultation of primary and secondary sources of consultation from digital and printed books, complete newspaper articles, articles of specialized journals in the tax topic, technical reports and legal regulations in force on the different tax regimes, which allowed the articulation and contrast of different opinions of experts as support for an adequate argumentation of the results.

• Autores: Sarmiento Valencia, Andreína
• Fecha de publicación: 2019
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/8173
• Acceso en línea: http://hdl.handle.net/10819/8173
• Palabra clave: Impuesto de renta; Personas naturales; Planeación tributaria; Renta cedular; Income Tax; Natural persons; Tax planning; Cedular income; Tesis - contaduría pública; Artículo de revisión; Planeación tributaria; Renta cedular; Impuesto de renta; Personas naturales
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia