Propuesta para la devolución de saldos a favor en renta de personas naturales mediante un sistema automático

Abstract

This document is a proposal that seeks to answer the research question, on what would be the tax impact of designing a system of automatic return of balances in favor of natural persons in Colombia, through data collection with descriptive techniques, which concludes that, by implementing this System, a lower labor cost would be obtained for the handling of the DIAN returns, constituting an indirect benefit of the tax collection for the administration of taxes; At the same time, the income taxpayer, by receiving his money faster, generates a financial benefit for the opportunity cost of the money, fulfilling the research hypothesis.