Estudio posibles impactos del proyecto de reforma tributaria 2016- IVA

Abstract

The present work is focused on the analysis of the impacts that can be generated with the increase of the value added tax - IVA, embodied in the project of tax reform for the year 2017 for the locality of Usme. Value added VAT tax is a cascading tax, which it is paying the final consumer to the State, once collected are used to cover the costs of public investment and the post-conflict, as it is very low revenues being carried out in order to join the Organization for cooperation and economic development OECD; the Government projected a tax reform where he plans to carry out a VAT increase, including the family basket products. The existence of deviations caused in products to a greater extent influencing the quality of life of the society, low salaries and deplorable living conditions, thereby intends that such an increase of the VAT tax by the State impulse to citizens to contribute and not evade taxes, i.e. that quality of life is guaranteed to prevent evasion of health systems educational and economic efficient, likewise there is greater tolerance of the fiscal pressure and the level of transparency and for the tax administration. Throughout this research is may reveal the principal impacts that takes tax value added tax. An analysis was made environment of the locality of Usme with regard to the responsibility at the time to contribute.