Desarrollo del marco conceptual de la Obligación Tributaria y antecedentes en el derecho colombiano
Moreno Guerrero, Gustavo Adolfo | 2019
The construction of a consistent tax system and in accordance with Colombian legislation, is a fundamental piece for the country, generating economic growth and in addition to having a collection function, the tax system should also encourage the development of a competitive tax, but at the time, collaborative and fair, based on competition. Based on this premise, in this document the general objective was to: analyze the concepts of tax obligation within the Colombian regulatory context and specific objectives: define the elements of the tax obligation, establish the parties involved in the tax obligation and study the tax model in the current Colombian economic context, which is developed from the interpretation of Colombian legislation on this issue.
In order to achieve the objectives, a qualitative approach research and subject review was carried out, for which the qualitative research takes shape in the course of the study, therefore, no variables or previous assumptions are formulated, but rather questions are developed before , during or after the collection and analysis, in such a way, An inductive cut methodology was developed from the reading and analysis of documents on the subject of tax law and specifically, in the Colombian case