Keywords
Business recovery
labor
tax assistance
How to Cite
Abstract
An invisible enemy has been affecting humankind since the end of 2019 and has not yet been fully controlled, even though vaccination is available worldwide as a direct countermeasure. In this sense, governmental entities have directed actions to address the monetary consequences left in its wake by COVID-19. The main objective is to describe the changes in social, labor and tax policies applied by the Colombian State for business recovery in the face of the crisis generated by COVID-19. Methodologically, the authors applied direct observation of the national news spectrum and the review of formal documents issued by the Presidency of the Republic and the Ministries in response to the proposals made by the Colombian State in terms of social, labor and tax assistance supported by decrees, laws, and resolutions. It was found that the first measures taken were related to taxation, followed by the labor issue to preserve formal jobs and the development of activities with biosafety measures, as well as the proposed social assistance plans to benefit poor and vulnerable communities. It is concluded that adopting these transitory measures helps the companies and seeks to protect the citizens.
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