Impacto del impuesto de renta y complementarios para las personas naturales a partir de la Ley 2277de 2022 en Colombia
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Date
2023-11-18
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Universidad Antonio NariƱo
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http://purl.org/coar/resource_type/c_7a1f
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Abstract
This work seeks to answer the research question on the impact of income tax and
complementary tax specifically on individuals as of Law 2277 of 2022, this tax is of great
effect for the financing of the state, as of Law 2277 of 2022 a great economic impact on
individuals is evidenced. The DIAN in recent years has been implementing better control
systems in order to ensure the collection and the state must generate confidence and
transparency with the investments made with tax resources.
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Santa Marta, Colombia