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Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario

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  • Hugo Macías Cardona
  • Jaider Cortes Cueto

Abstract

A partir de la conocida curva de Laffer, en este trabajo se defiende la hipótesisde que los incrementos en las tarifas de impuestos nacionales en Colombia han conducido a disminuir el recaudo en lugar de aumentarlo.La juventud del IVA, con respecto a los demás impuestos, hace que suproceso de estructuración no esté terminado y que, por lo tanto, se hayan cometido errores en su proceso de maduración. A partir de las tasas y del comportamiento de los recaudos, se muestra cómo Colombia genera menos ingresos que los países que tienen alícuotas más bajas y cómo genera más ingresos que aquellos países con tarifas superiores. De otro lado, el no cumplimiento de varios de los principios de tributación y los efectosnegativos de las altas tarifas, tanto en el nivel micro como en el macroeconómico, permiten defender la hipótesis de que la tarifa que maximiza el recaudo por IVA en Colombia es menor a la que existe actualmente.

Suggested Citation

  • Hugo Macías Cardona & Jaider Cortes Cueto, 2004. "Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario," Revista Semestre Económico, Universidad de Medellín, June.
    • Handle: RePEc:col:000217:005577
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    File URL: http://revistas.udem.edu.co/index.php/economico/article/view/1135/1104
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    References listed on IDEAS

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