Beneficios tributarios y presión fiscal: antes y después de las reformas tributarias de 2012 y 2016

This research analyzes the impact of tax benefits on the effective taxation of Colombian companies, before and after the laws 1607 of 2012 and 1819 of 2016 regarding to the income corporate tax. The analysis is carried out using aggregate data from the tax re-turns published by the National Tax Administration (DIAN) corresponding to the years from 2009 to 2020. The results show that effective taxation decreased or increased in line with changes in the nominal rate of income corporate tax, although not in the same proportion, and suggest that the current tax benefits fulfill their role of reducing the tax burden of Colombian Companies; however, some sectors of the economy were more benefited than others.