Reforma tributaria: ¿Para quién?

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Autores

Luis Vallejo Zamudio

Abstract

A finales de diciembre, el presidente Juan Manuel Santos sancionó la nueva ley que consagra la reforma tributaria, la cual, según él, está orientada a reducir la inequidad distributiva y a bajar el desempleo. Para ello, se excluyeron los parafiscales y se creó la contribución sobre la renta empresarial para la equidad (CREE), que gravará las utilidades de las empresas para financiar una porción de los parafiscales que se eliminaron (ICBF, SENA), como también la contribución a la salud, permitiendo la reducción en los costos laborales, lo que incentivará la creación de nuevos puestos de trabajo y la formalización de los existentes. Por su parte, elministro de Hacienda manifestó que la nueva ley permitirá disminuir la inequidad, en lamedida en que se generará más empleo, y se impondránmenos impuestos a los ingresos de los trabajadores y menos IVA
a la canasta familiar.

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