Comparative Study On the Regulation of the Tax to The Added Value (Vat) In Colombia and Spain

Abstract

The sales tax or value added tax commonly called VAT is a tax that has its effect on the consumption of services, goods and exploitation of games of chance and luck. This tax is indirect, of the national order and of the general regime in Colombia and Spain. The present study was oriented to carry out a comparative study on the VAT value-added tax regulation in the countries of Colombia and Spain. Methodologically I am defined as a qualitative documentary descriptive paradigm study through content analysis and reflexive critical analysis. The results show that in the countries under study this tax is a source of progress and enrichment at the hands of the active subject of these taxes called the state as an economic, political and social agent, the above situation not only has effects in our space territorial but also throughout the world in which over the years these taxes have received different treatment at the legal and economic level, in times when the public sector finds the need to strengthen their coffers in order to meet needs. It is concluded that for both countries, the value added tax represents an important collection figure, and it is no less true that for this collection there are previously figures such as incentives, administrative costs or risk that taxpayers believe they can run, since for all purposes the money collected does not always end up satisfying needs of the state or its most needy, if not on the contrary it ends up in the hands of those who, with the phenomenon of corruption, spend it badly.