Efecto de la reforma tributaria en Colombia a partir de la ley 1389 de 2016 sobre los ingresos laborales de los trabajadores dependientes
Effect of the tax reform in Colombia as of the law 1389 of 2016 on the labor income of the dependent workers
Date
2017-04-04Key words
; trabajadores independientes; reforma tributaria; retencion en la fuente
Metadata
Show full item record
Documents PDF
Abstract
El principal propósito de esta investigacion, es el de identificar los efectos de la reforma tributaria en Colombia Ley 1819 de 2016 sobre los ingresos laborales de los trabajadores dependientes bajo una metodologia descriptiva que ayudara a caracterizar y contextualizar al lector sobre la reforma tributária ley 1819 de 2016 y que ademas permitirá comparar los principales cambios que se introdujo con esta nueva reforma respecto a la ley anteriormente vigente 1607 de 2012. La conslusion principal de que hubo una afectacion a los trabajadores dependientes está soportada en que la limitacion de los benefícios tributários que se tenian acorto las opciones para hacer una planeacion tributaria, mas efectiva.
The main purpose of this research is to identify the effects of the tax reform in Colombia Law 1819 of 2016 on the labor income of dependent workers under a descriptive methodology that will help to characterize and contextualize the reader on the tax reform law 1819 of 2016 and which was also allowed to be introduced with this new reform with respect to the previously existing law 1607 of 2012. The main conslation that there was an affectation to the dependent workers is supported in that the limitation of the tax benefits that were shortened The options to make tax planning more effective.