Principle of reservationof law in Colombia from the analysis of municipal taxes. Caldas case

Principio de reserva de ley en Colombia a partir del análisis de tributos municipales. caso municipios de Caldas

This article analyzes the principle of legal reserve in Colombia beginning with territorial taxes; this principle requires taxes to be given only with the existence of a law that determines it. To this end, the income statutes of municipalities in de Department of Caldas are studied, sent by email, then, the right of petition between April and May 2015 is accepted in order to determine compliance with this principle in each of the taxes decreed at this date. Issues such as taxation in Colombia, principles of reservation of law and legality, tax authority, actions to be undertaken by taxpayers against the existence of taxes without legal backing, are related to collected taxes that are not supported by law. Among the main results, we found that some municipalities charge taxes that are not backed by a law, so it can be determined that these taxes do not comply with the principle of reservation of law.