ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Eficacia del sistema tributario bajo las pretensiones del legislativo: análisis de los objetivos propuestos en la Ley 1607 de 2012 y la Ley 1819 de 2016
This study aims at analyzing the implications of 2012 and 2016 tax reforms through the effectiveness in meeting what was proposed in the explanation of motives. A method with a quantitative, descriptive and correlational approach was used through an Ordinary Least Squares (OLS) model to analyze the impact of the reforms by means of a multiple linear regression. The results obtained evidence and advancement in job creation, but incidence on poverty, income distribution and collection evasion has not had the expected effects. In conclusion, it can be said that the basis of the legal principal and the coherence of the tax system lead the country not to have trust in the development of the continual tax reforms, since what is stated in the reforms studied does not have effect on social welfare.