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Reflexiones sobre la teoría y la práctica del IVA en Colombia

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  • Christian R. Jaramillo

    ()

  • Jorge Tovar

Abstract

Este trabajo discute, a la luz de la teoría tributaria, la manera decalcular el impuesto al valor agregado (IVA) de acuerdo con el Artículo 447del Estatuto Tributario colombiano. El análisis teórico muestra que la implementación del IVA en Colombia no permite explotar todas las ventajas queel impuesto tiene en la teoría. En particular, la práctica colombiana inducecascadas tributarias y evita solo parcialmente las distorsiones en precios debienes intermedios. A manera de ilustración, presentamos también una simulación numérica para mostrar la magnitud del efecto de cascadas tributarias enel IVA colombiano. En este sentido, si bien el impuesto es claramente superiora un impuesto a las ventas en cada etapa de la cadena productiva, es bastanteinferior al IVA teórico, resultando en tasas de tributación efectiva que puedenser el doble de las nominales. El documento demuestra, además, que la diferenciaque se genera en precios según se use el método colombiano o el teóricono genera diferencia en el recaudo real cuando el impuesto se aplica a todoslos bienes. Es decir, mientras que el efecto de las cascadas será regresivo, elrecaudo real no presentará variaciones.*********************************************************************************************************************This paper discusses the way in which the Colombian Tax Codedetermines the taxable base of the value added tax (VAT). Our analysis showsthat the Colombian legislation fails to exploit some of the theoretical advantagesof the tax, as it induces cascading and distortions of input prices inproduction. We carry out a numerical simulation to illustrate the magnitude ofthese inefficiencies and show that while the Colombian VAT is clearly superiorto a general sales tax, it is inferior to the theoretical implementation of theVAT. Additionally, we show that under a VAT applied across the board the Colombian and the theoretical implementation yield equal real tax revenuesbut different price level adjustments.

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Bibliographic Info

Article provided by UNIVERSIDAD DEL ROSARIO in its journal REVISTA DE ECONOMÍA DEL ROSARIO.

Volume (Year): (2007)
Issue (Month): ()
Pages:

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Handle: RePEc:col:000151:004423

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Keywords: impuesto al valor agregado; incidencia tributaria; cascadastributarias; Estatuto Tributario colombiano;

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  1. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, Elsevier, vol. 88(3-4), pages 503-518, March.
  2. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, Elsevier, vol. 71(2), pages 165-188, February.
  3. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," DOCUMENTOS CEDE, UNIVERSIDAD DE LOS ANDES-CEDE 002830, UNIVERSIDAD DE LOS ANDES-CEDE.
  4. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521497695.
  5. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc.
  6. Hisahiro Naito, 2003. "Endogenous Human Capital Accumulation, Comparative Advantage and Direct vs. Indirect Redistribution," ISER Discussion Paper, Institute of Social and Economic Research, Osaka University 0590, Institute of Social and Economic Research, Osaka University.
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