COMPARATIVE ANALYSIS BETWEEN THE INCOME TAX IN COLOMBIA AND THE ADDED VALUE TAX IN SPAIN

The present Tax Law study has allowed the comparison of the Colombian taxation system with other countries. This research shows the historical tax frame in Colombia and how taxation systems are understood. A state-of-theart National tax is established together with a comparative study of differences...

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Detalles Bibliográficos
Autores Principales: AJARDO-CALDERÓN, CONSTANZA LORETH F, SUÁREZ AMAYA, DORA CECILIA, SANTA FAJARDO, LAURA MICHEL
Formato: Artículo Revisado por Pares Académicos
Lenguaje:Español (Spanish)
Español (Spanish)
Publicado: Universidad Libre 2017
Descripción
Sumario:The present Tax Law study has allowed the comparison of the Colombian taxation system with other countries. This research shows the historical tax frame in Colombia and how taxation systems are understood. A state-of-theart National tax is established together with a comparative study of differences and similarities of National taxes and it is completed with the withholding tax system analysis and its agreements to avoid double imposition in order to prevent tax evasion. This article is about one of the proposed objectives analyzing the basic income tax in Colombia and the added value tax in Spain. This comparative analysis synthesizes and shows a brief historical outline of the income tax in Colombia and the current regulations, main characteristics, taxation elements, operating forms in both countries and fiscal obligations generated in Colombia and in Spain. The latter is of interest for the academic and professional community for those who can board economical and fiscal facts in the competitive environment required by the world nowadays.