Abstract

BOLANOS BOLANOS, Lucía del Carmen. Legal security in the colombian tax law. Bol. Mex. Der. Comp. [online]. 2021, vol.54, n.160, pp.35-60.  Epub Mar 07, 2022. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2021.160.15970.

This article seeks to highlight the current problems of the Colombian tax system in perspective of legal security and tax law; for this the principle of justice is based as a natural orientation of the Tax Law, the principles that frame the legality and the legal security for the configuration of the tax law, analyzing the jurisprudence to end with the presentation of the Colombian case, its excessive normative production, the constant tax reforms and the disparity for tax effects generated by the current accounting regulation framework, highlighting the arduous task that the country must undertake to correct these legal defects and achieve a more equitable and fair tax legal system.

Keywords : legal certainty; justice; legality; accounting regulation.