Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados

Abstract

Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees.