Historical reflection on VAT in Colombia and its implications for national jurisprudence

Abstract

The article makes a historical reflection on Value Added Tax (IVA) in the Colombian context and its implications in national jurisprudence, emphasizing the relevance of such tax from a legal, social and economic perspective. The objective of the research is to analyze the incidence of the modifications that IVA has suffered in order to know its current implications from a legal and economic perspective. Therefore, through a hermeneutic analysis of doctrinal, legislative and jurisprudential sources, the transformations through which IVA has gone through with changes of government and the economic needs of the context were addressed. Such analysis allows us to understand how this tax is a topic that requires special protection, since the squandering of this tax leads to social inequality, poverty and consequently succumbs to the underdevelopment model, and therefore, stagnates the socio-economic progress of the Colombian context.