El sector agrícola en Colombia, un análisis de las reformas tributarias y su incidencia en las personas naturales para los años 2018 y 2019

Abstract

Tax reforms have been considered in the Latin American context as precursors of economic development (Correa, 2019). However, the realities in each country are different because government policies present different approaches; assessing the conditions, norms or requirements of the reforms is a must for individuals, since the information scope of the reforms is sometimes not optimal. This is the starting point for the development of this document, which, through the analysis of the reforms, seeks to highlight the advantages and disadvantages of the agricultural sector, especially for individuals, in relation to the tax issue. The follow-up to the reforms became an optimal obligation for the development of future tax issues for individuals, since in this way the existing shortcomings at the time of taxation that taxpayers must comply with were evidenced, often these shortcomings correspond to ignorance of the rule, and / or fear of knowing the existing tools that allow the realization of the income tax return, in a concise and clear way to the real needs that people face in the national territory. In this work we created a booklet that we wanted to present in a simple way what individuals should take into account to pay taxes in our country in the agricultural sector, what parameters should be taken into account for taxation and its determinants for the realization of an effective way.