UN PASO HACIA ADELANTE: REGIMEN TRIBUTARIO TRANSICIONAL

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Finalmente, considero que se hace necesaria la redacción y la implementación de una reforma tributaria, que pueda incluir en su contenido la modificación de los regímenes tributarios, siempre y cuando esta modificación lleve como objetivo la disminución de la evasión fiscal, además de la incrementación del número de empresas formales legalmente registradas y con la disminución de la tasa de desempleo, que al cerrar el año pasado fue del 8.9%, a través de la generación de empleo por medio de estas empresas formalizadas, lo cual como fue mencionado anteriormente, significaría beneficios tanto para las empresas como para el Estado; para las primeras en la medida en que obtendrían una expansión financiera, económica y comercial, a través de publicidad, contratos estatales, acceso a menores costos crediticios, entre otros; y para el segundo el objetivo antes mencionado, agregándole que se luche por la creación de la cultura de pago de impuestos, lo cual desde muchos puntos de vista es la parte más beneficiosa, ya que se estaría asegurando un mayor porcentaje de recaudo de los ingresos presupuestados para poder cumplir con el pago de todas las obligaciones que representan el gasto público, pues como ya es sabido, el gasto es causado mientras que por su parte los ingresos son estimados, y al crear la cultura del pago de impuestos, los ingresos reales recaudados al final de un periodo estarán más cerca de parecerse a los que fueron estimados a la hora de realizar el presupuesto nacional.

Todo lo anterior, se vería reflejado en la disminución del déficit fiscal que para el presente año, se presume que alcanzará la cifra de 30,5 billones de pesos. Todo esto solo se podrá ver luego de que emitan la nueva reforma tributaria, al analizar los cambios que en esta se vean reflejados y que se espera pueda ayudar a la corrección de las ineficiencias microeconómicas que, al final, se convierten en una traba para la formalización de las miles de empresas que hoy, siguen siendo informales o practican una parte de sus actividades en la informalidad buscando evadir una carga fiscal, y de esta manera pueda finalmente la reforma tributaria, contribuir al crecimiento y a la obtención de la estabilidad económica que tanto ha intentado encontrar nuestro gobierno a lo largo de todos estos años.

A STEP FORWARD: TRANSITIONAL TAX REGIME

Colombia is a very diverse country in many respects, on the issue of taxation for example, throughout the development of its accounting policy has come to the decision to divide the tax regimes to which belong the undertakings in two, namely the simplified scheme and the common system. The difference between these two worlds of taxation, lies primarily in the tax and accounting obligations which has each of these regimes, since the simplified scheme for its part is not obliged to keep accounts, issuing bills of sale or make retention of IVA, while on the other hand, the common system, is obliged to invoice, to make retention of IVA, submit statements of income, among other aspects.

All these aspects that are subject all those companies which belong to the common system, make the idea of making part of this scheme is increasingly less attractive to firms belonging to the simplified scheme, to tell the truth all this goes beyond the tax and accounting obligations which brings the regime change; because in addition to that, this change also involves a move not to pay (or pay very few) taxs to have a fairly large tax burden, this was largely because the small and medium-sized enterprises have very little knowledge about the inferences that can be applied to the hour of liquidating taxs and that the Declaration of the same would help reduce the value to pay for a given tax deductions they that know very well the large companies that belong to the common system.

For all the reasons cited above, is that many companies refuse to make the transition from regime, the simplified to the common, which brings negative effects for the development of the economy of our country, on the one hand we see that the percentage of informal enterprises is increasing, on the other hand we can mention that these same informal enterprises facilitate evasion of taxs, which is no more than appropriate the resources of the State illegally, to facilitate tax evasion belong to the simplified scheme is an offer more attractive to belong to the common system , and the reason for this by the that on many occasions and is becoming increasingly more frequent, that Companies that have been in the process of growth, when viewed in the obligation to change of regime, decide to be divided into new small businesses, each one of them belonging to the simplified scheme and in this way to continue enjoying the benefits which brings with it belong to the simplified scheme.

This is why you see the need to create a transitional regime, which would be to tax create a kind of "mono-tribute" that instead of providing an exemption from IVA, would help to take an easier way , and not only would facilitate the payment of IVA but also you would with other taxs, and would be less traumatic for the companies make the change of the simplified scheme to the common system. This in turn would allow that were formalized more companies, creating new jobs and helping the growth of the economy of our country, to the extent that this mono-tribute helps to create a culture of paying taxs, benefit this which will not be in a short term, because the taxs collected from these companies in growth at the beginning will be small, but to its long-term growth will be significant and with that growth will come also the collection of higher taxs , besides the fact of creating the culture of paying taxs helps to reduce tax evasion and in this way the State will have more resources to meet the budgeted expenditure And to reduce the rate of fiscal deficit.

This idea of implementing the mono-tribute, is something that has yielded positive results in several countries of Latin America, as is the example of Chile, Argentina and Brazil, which to implement this, performed as a simplification of the taxs to pay, i.e. in a single tax meets the payment of all other taxs that finally, the micro end up paying a lower tax of that typically pay in that regime.

The main objective of the transition regime tax, consists in eliminating the idea, which is really attractive, to avoid giving the step of the simplified scheme to the common system, in this way it is necessary a modification of the tax regime, so that the decision to move from one regime to another does not mean a burden so great that finished sponsoring the informality of enterprises in the Colombian economy, this could be achieved for example, with a reduction of the