TAX SYSTEM

WHAT ARE THE TYPES OF TAX SYSTEM MENTIONED?

• DIRECT AND INDIRECT, TERRITORIAL TAXES,EFFICIENCY OF TAX, TAX SYSTEM IN THE COVID-19

• OPEN AND CLOSE

• DIRECT AND INDIRECT, TAX COMPETITIVENESS

• NO TYPES

WHAT IS THE PREDOMINANT FORM OF TAX COLLECTION IN COLOMBIA?

• DIRECT TAXES

• INDIRECT TAXES

• COVID TAXES

• ALL OF THE ABOVE

COLOMBIA HAS ONE OF THE HIGHEST LEVELS OF EFFECTIVE VAT COLLECTION IN THE REGION?

• TRUE

• MAYBE

• FALSE

• IT DOESN'T HAVE

FROM THE FOLLOWING OPTIONS THERE ARE TWO RECOMMENDATIONS THAT WERE GIVEN ON DIRECT TAXES, SELECT THE CORRECT ANSWERS (You can select 2)

• Promote the adoption of the simple taxation regime

• Rationalize extensions

• Review the national carbon tax

• Periodically review taxes

ACCORDING TO THE EXPLANATION, WHAT IS THE MAIN REASON FOR THE LOW LEVELS OF COLLECTION IN COLOMBIA DURING THE LAST PERIOD:

• Difficulty to replace the income received after the reduction in oil prices.

• Inefficient tools associated with tax reliefs and exemptions.

• Extremely high fiscal costs of various tax expenditures

• High national taxes on carbon and gasoline