Impacto del impuesto de renta sobre las empresas colombianas a raíz de las reformas tributarias 488/1998 - 633/2000 - 1111/2006

The following article consists of a review regarding the impact on Colombian companies derived from several taxation changes that have occurred in light of three different tax reforms: 488/1998 - 633/2000 - 1111/2006. Private industry constitutes the engine of every country. Recognizing this fact is necessary to warn against any possible risk and take preventive measures. Companies are vulnerable to any change, considering that most of them range from small to medium and are in search of solidity and stability that is only obtained with the passage of time, there are also large, well established companies, which handle sales and millions in profits. Nevertheless they also face challenges due to any change affecting trade. In any country there are companies of all kinds, industrial, commercial, service and although essentially different, they are united by the risks or threats concerning several aspects: financial, compliance, operational and strategic and taxation issues. This article is going to address the taxation risk focused on one of the most significant taxes in any company, the case of the income tax, the most important direct tax tax structure.

• Autores: Guarnizo Nieto, Maria Alejandra
• Fecha de publicación: 2015
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/3867
• Acceso en línea: http://hdl.handle.net/10819/3867
• Palabra clave: Impuesto de renta; Empresas; Crecimiento; Equidad; Continuidad; Tributación; Impuestos; Empresas; Crecimiento económico; Tributación; Reforma tributaria; Planificación tributaria
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia