Cumplimiento de los principios de progresividad y equidad en el impuesto de renta de las personas naturales pertenecientes a la categoría de empleados bajo los sistemas tributarios establecidos en la Ley 1607 de 2012

Abstract

The changes established in Law 1607 of 2012 propose the establishment of a tax system that guarantees the fulfillment of the principles of progressivity and equity. For this reason, important new changes were established in the income statement of the individuals. New tax categories were created (employees, independent workers and others) and new tax systems (IMAN and IMAS). The main objective of this document is to determine if the tax systems for individuals in the employees category established in Law 1607 of 2012 guarantees the fulfillment of the principles of progressivity and equity. To achieve the proposed objective a descriptive investigation was done, based on documentary analysis of bibliographic material and the income statement through the different tax systems of a sample ten (10) of taxpayers in the employees category; followed by a comparative analysis of the obtained results. The main conclusion of the research is the fulfillment of the principles of progressivity and equity in the income tax of individuals of the employees, determined through the ordinary tax system and IMAN, due to the establishment of progressive rates and the design and limitation of the deductibles; however, through the tax system IMAS the mentioned principles aren’t completely fulfilled in comparison with the systems already mentioned, since the tax rate and the stability of the income statement are less.