Contributor: Liliana Heredia-Rodríguez

Tax Expenditures Country Report: Colombia

Liliana Heredia-Rodríguez, Mauricio Salazar-Sáenz and Gabriel Millán-Arias | 25 September 2025
Fiscal, Discussion Notes | Tags: Colombia, GTED, GTETI, Tax Expenditures
The Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing. ... continue reading