Regresividad tributaria sobre declarantes personas naturales 2012 - 2022

Abstract

The updates to Colombia's tax legislation, initiated with Decree 2053 of 1974 during the "Economic Emergency Declaration" by the administration of Alfonso López Michelsen, have sustained the mechanism of progressive rates and the progressive nature of the national and territorial tax system. Based on the recurring tax reforms approved in Colombia, since 2012 a differentiated ID system has been implemented for individuals. The "IMAN", the "IMAS" and the current tax systems with several specific IDs and a general ID with restrictions on their variables of deductions, exempt income, tax rates and tax discounts, ultimately determine a comparative and relative regressive tax system as compared to the one for legal entities and, generally, commercial companies, which results in individuals paying less taxes than their real capacity to pay, specifically regarding Income Tax and Sales Tax. The analysis and comparison of tax indicators, socio-economic indicators and, specifically, of revenues that do not constitute income or capital gain, costs and expenses, deductions, exempt income, rate systems, tax discounts, determination and settlement of taxes by legal persons and commercial companies and the one applicable to individuals, make it possible to differentiate and really establish a regressive tax policy for said declaring individuals.