Progresividad del impuesto de renta en las pyme en el marco del estado social de derecho colombiano

Abstract

The political constitution in its first article has established the political model within which the Colombian State is framed, precept that due to its normative prevalence becomes the basis of all actions and is expressed as; Colombia is a social state of law, organized as a united Republic, decentralized, with autonomous territorial entities, democratic, participatory and pluralistic, based on respect for human dignity in the workplace and the solidarity of its citizens and prevalence to their general interest. The introduction of this new political model implicates a radical departure in the form with which to conceive a state, faced with the sacramental loss of the legal text understood as the emanation of popular will and the greater concern for material justice and for the achievement of solutions that rely on the specificity of the facts (M.P. BARON, Ciro, 1992), a situation that merits a change in thought in the elaboration of the guidelines and from 1991 must consult its impact on the solution to the problems that impact society. Consistent with the above, the tax system cannot be oblivious to the principles stated in the first article of the political constitution, and in that sense the constituent assembly, although at that time it did not accept the recommendations made by the Colombian Institute of Tax Law (Instituto Colombiano de Derecho Tributario), in the sense of including an article that said that the taxes should be based on the economic capacity of the taxpayer, if it were established in Article 363 thereof, that the tax system should be based on the principles of equity and progressiveness, among others (BRAVO, 1997). This is the focus of the present research project that seeks to investigate the principle of progressivity, which for methodological effect is limited to SMEs , particularly in small businesses , one with plant personnel from eleven ( 11) to fifty (50 ) workers and total assets between five hundred and one (501) and less than five thousand and one (5,001) minimum monthly wages. These businesses are obligated into strong direct taxation , where income tax regains relevance, making it necessary to analyze its impact in light of the new reform , in order to glimpse the effective realization of the principle of progressivity or conversely if recent regulatory changes have contradicted the mandate imposed in the Constitution with regard to the respect that any statute on taxation should contain , with regards to the main focus of the investigation.