Evaluación de la tasa mínima de tributación para la empresa Laboratorios X en el año gravable 2023

Abstract

This document presents the research realized by the authors about the Minimum Tax Rate (MTR) introduced in Colombia through Law 2277 of 2022, which aims to increase tax income by ensuring a minimum contribution to the system and has generated controversy regarding its potential violation of constitutional principles. To evaluate this regulation and its effects, the authors used information from the company Laboratorios X. To begin the investigation, the financial statements of the study company were reviewed, primarily focusing on temporary differences, seeking to demonstrate how these are taxed in advance and how this could affect the company in future periods. Subsequently, the study focuses on examining the implications of the minimum tax rate on the liquidity and profitability of Laboratorio X, identifying how the MTR affects its ability to meet short-term financial obligations and its overall economic performance through an analysis of indicators. Finally, the study will determine if the Minimum Tax Rate creates competitive disadvantages for Laboratorio X compared to other companies in the sector at the national level, determining whether the additional fiscal burden significantly or uniquely affects it.