Evolucion de la presion fiscal sobre las sociedades colombianas: efectos de la reforma tributaria – ley 1607 - de 2012 en relacion con el impuesto sobre la renta.

This research analyzes if the size of the company, level of indebtedness, capital structure, composition of the asset, sector of activity and economic profitability, affect the tax burden in Colombian companies, before and after the tax reform (Law 1607) of 2012, when the government introduced in the national tax system income tax for equity (CREE). The analysis will use the financial statements of the companies monitored by the Superintendence of Companies. With those data, we will construct a data panel for the years studied and on this, a multivariate analysis will be carried out. The Hausman test will be used to establish whether the fixed effects model or the random effects model fits better. The empirical results could show that economic and financial variables influence in different ways, the tax burden over Colombian corporates before and after the tax reform of 2012.