The taxable income fund and the tax reform

Abstract

The elimination of the Taxable Income Fund as a tributary instrument for the taxpayers, is consistent with the principle of equality in taxation and the necessities of the state for financing various structural reforms of our country. Specifically, the flag of free education has been raised, with a very noble purpose indeed, but with a large fiscal expenditure. It is with the elimination of this register that there will always be taxation of final duties by the people, given that it will no longer be possible to postpone its payment by the own volition of the taxpayer. This study aims to leave the lector with a guideline to the national taxation, the taxation of the TIF (FUT), the alternatives proposed by the legislator to mitigate the taxation of the so called historical TIF and, ultimately indicate what will happen with the registers that articulated its composition.