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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 de calcular el impuesto al valor agregado (IVA) de acuerdo con el Artículo 447 del Estatuto Tributario colombiano. El análisis teórico muestra que la implementación del IVA en Colombia no permite explotar todas las ventajas que el impuesto tiene en la teoría. En particular, la práctica colombiana induce cascadas tributarias y evita solo parcialmente las distorsiones en precios de bienes intermedios. A manera de ilustración, presentamos también una simulación numérica para mostrar la magnitud del efecto de cascadas tributarias en el IVA colombiano. En este sentido, si bien el impuesto es claramente superior a un impuesto a las ventas en cada etapa de la cadena productiva, es bastante inferior al IVA teórico, resultando en tasas de tributación efectiva que pueden ser el doble de las nominales. El documento demuestra, además, que la diferencia que se genera en precios según se use el método colombiano o el teórico no genera diferencia en el recaudo real cuando el impuesto se aplica a todos los bienes. Es decir, mientras que el efecto de las cascadas será regresivo, el recaudo real no presentará variaciones. ********************************************************************************************************************* This paper discusses the way in which the Colombian Tax Code determines the taxable base of the value added tax (VAT). Our analysis shows that the Colombian legislation fails to exploit some of the theoretical advantages of the tax, as it induces cascading and distortions of input prices in production. We carry out a numerical simulation to illustrate the magnitude of these inefficiencies and show that while the Colombian VAT is clearly superior to a general sales tax, it is inferior to the theoretical implementation of the VAT. Additionally, we show that under a VAT applied across the board the Colombian and the theoretical implementation yield equal real tax revenues but 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): ()
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Handle: RePEc:col:000151:004423

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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, vol. 88(3-4), pages 503-518, March.
  2. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," DOCUMENTOS CEDE 002830, UNIVERSIDAD DE LOS ANDES-CEDE.
  3. 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, vol. 71(2), pages 165-188, February.
  4. Naito, Hisahiro, 2004. "Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution," Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
  5. Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Berkeley Olin Program in Law & Economics, Working Paper Series qt9q85f6qz, Berkeley Olin Program in Law & Economics.
  6. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695.
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