Resumen en inglés

The objective of this work is to analyze the impact of the Value Added Tax - VAT on the family basket of households and/or families in the city of Ciénaga de Oro, Colombia. This will be done based on the corresponding bibliographic review and supported with the information obtained through the application of a household survey in that city. The results reveal low labor income of the households in Ciénaga de Oro, which leads to restrictions in consumption deepened by the VAT burden. In addition to the above, a low educational level of the heads of households was observed, and 41.3% of them were unaware of the topic of consumption taxes, and within the group that indicates that they are aware of this topic, 84.3% perceive the negative impact of VAT on consumption, which is why this population considers that it negatively affects their welfare and quality of life and therefore agree that this tax should be eliminated through a tax reform. It is therefore concluded that training programs on this issue should be carried out, as well as an in-depth review of the impact of VAT on the family basket of strata 1 and 2 and the expansion of higher education coverage in order to enable higher labor income in low-income households.