Título :	Incidencia Socioeconómica de la Reforma Tributaria 2277 del año 2022 en las MIPYMES en Colombia
Tipo de documento:	documento electrónico
Autores:	Soto Salazar, Claudia Patricia, Autor ; Gómez Sanchez, Julián Andres, Asesor ; Serna, Jairo, Asesor
Editorial:	Manizales [Colombia] : Universidad de Manizales*
Fecha de publicación:	2025
Colección:	RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas
Subcolección:	Maestría en Tributación
Palabras clave:	Tributación  MIPYMES  Reformas tributarias  Tax Reforms  Taxation  Competitiveness
Resumen:	The Tax Reform Law 2277 of 2022 in Colombia holds significant relevance and exerts a considerable impact on small and medium-sized enterprises (SMEs). Its primary objective is to increase government revenues to finance social and economic programs, enhance infrastructure, and reduce the fiscal deficit. Through this reform, the Colombian government aims to achieve a more equitable distribution of tax burdens, ensuring that those with greater financial capacity contribute proportionally more to the national treasury. For SMEs, however, these measures translate into higher tax pressure due to increased income tax rates and the introduction of new fiscal obligations. As a result, SMEs will require specialized tax advisory services to comply with the updated regulations and to optimize their tax strategies. Moreover, they must adapt swiftly to these changes in order to maintain competitiveness and financial stability. While some provisions seek to support SMEs through incentives and access to credit, their real effectiveness remains to be evaluated. SMEs play a vital role in Colombia’s social, labor, and economic structure. Nevertheless, they face numerous challenges, with the tax system being one of the most significant. The current fiscal framework demands substantial adjustments from SMEs, and in many cases, the heavy tax burden combined with limited government incentives leads to financial strain, business closures, or insolvency. This underscores the urgent need for a more balanced and supportive tax policy that fosters business sustainability and economic growth.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7951
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i

Incidencia Socioeconómica de la Reforma Tributaria 2277 del año 2022 en las MIPYMES en Colombia [documento electrónico] / Soto Salazar, Claudia Patricia, Autor ; Gómez Sanchez, Julián Andres, Asesor ; Serna, Jairo, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2025. - (RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas. Maestría en Tributación) .

Palabras clave:	Tributación  MIPYMES  Reformas tributarias  Tax Reforms  Taxation  Competitiveness
Resumen:	The Tax Reform Law 2277 of 2022 in Colombia holds significant relevance and exerts a considerable impact on small and medium-sized enterprises (SMEs). Its primary objective is to increase government revenues to finance social and economic programs, enhance infrastructure, and reduce the fiscal deficit. Through this reform, the Colombian government aims to achieve a more equitable distribution of tax burdens, ensuring that those with greater financial capacity contribute proportionally more to the national treasury. For SMEs, however, these measures translate into higher tax pressure due to increased income tax rates and the introduction of new fiscal obligations. As a result, SMEs will require specialized tax advisory services to comply with the updated regulations and to optimize their tax strategies. Moreover, they must adapt swiftly to these changes in order to maintain competitiveness and financial stability. While some provisions seek to support SMEs through incentives and access to credit, their real effectiveness remains to be evaluated. SMEs play a vital role in Colombia’s social, labor, and economic structure. Nevertheless, they face numerous challenges, with the tax system being one of the most significant. The current fiscal framework demands substantial adjustments from SMEs, and in many cases, the heavy tax burden combined with limited government incentives leads to financial strain, business closures, or insolvency. This underscores the urgent need for a more balanced and supportive tax policy that fosters business sustainability and economic growth.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7951
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i