Abstract:

The objective of this paper is to identify the fundamental aspects of the tax reform proposed by the finance minister Alberto Carrasquilla and the perceptions by the students of Business Administration of the Faculty of Economic and Administrative Sciences of the Minuto de Dios University Corporation, against the implementation of it in Colombia. The most relevant tax reforms proposed in the country in the last ten years, which have derived from various moments in which it has been necessary to make tax modifications to strengthen the nation's economy, are used as a frame of reference. As for the information collection instruments, they are subject to a simplified survey, which allowed analyzing the appreciation of the population studied. The analysis has focused on the Colombian case during 2018. It is concluded that Colombians are not prepared to assume this new tax reform, due to the increase in the taxable base to obtain a greater collection of financial resources to natural persons and how insufficient the minimum wage is, are reasons that show that the implementation of such a tax measure should be analyzed in greater depth, since, in addition, it would not be the best alternative to help clean up the Colombian fiscal deficit.