Tax measures to tackle Covid-19 in Colombia Medidas tributarias para afrontar el covid-19 en Colombia

Abstract

In 2020, the world is being hit by covid-19, gradually invading all the territories, reaching the region of Latin America, which today registers 840,000 cases and positioned itself as a focus of the coronavirus pandemic, Colombia contributes 24,104 of these cases, this has led to taking different health measures that paralyzed the economy , within these provisions some of the tax order were adopted, in order to facilitate, leverage and alleviate in part the economic effects generated by this health emergency; these mandates are the central objective of this letter, which describes and analyses its impact on tax collection and tax compliance by the administered.