Review of the Economic and Tax affectation of VAT on the Family Basket in the Second Half of the Duque Government: Implications of the Universalization of VAT and the Pandemic Crisis

Abstract

Bearing in mind the following Article, its general objective is to visualize the main damages of an economic nature on the family basket, demonstrating that this investigation requires maximum application and practice on what really happens in our country Colombia, since this affectation is evident, and the following assessments are supported by authors and by the same regulations. The history of the Value and its progress and development over time is the tribute that all Colombians are obliged to pay, since it is immersed in almost all production activities, both goods and services, thus becoming in the largest source of revenue for the state. The first time that it was observed from the Egyptians, passing through the Greeks and the Romans, it is necessary to assert that, when many of the authors mention the tax in a general way, they refer to the aspects of this tax in the Roman Empire as a primordial vestige. accurate and meticulous approach regarding the way this lien has advanced. This investigation will have as main sources, the contributions of various authors, in addition, of the normative managers who intend to implement what is the truth of the Value Added Tax on the family basket and other basic costs on Colombian citizens, understanding its main economic affectation with looking at a balance that is made, not only at a theoretical and conceptual level of authors about the second half of government of Iván Duque (2020-2022), but also to understand what the Colombian environment is going to be like based on a knowledge more methodological and, from there, produce practicalities and conceptual and theoretical contributions that are useful for this inquiry.