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La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia

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  • Víctor Mauricio Castañeda Rodríguez
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    Abstract

    Este artículo analiza el carácter político de la tributación, lo que ayuda a explicar por qué no ha sido homogénea la adopción del modelo auspiciado por el FMI en América Latina. Toma a Colombia como caso de estudio para mostrar que las reformas tributarias están supeditadas a su discusión en el Congreso, lo que genera diferencias entre las propuestas del ejecutivo y las leyes aprobadas. Además, muestra que la intervención de grupos de intereses particulares en el diseño y la aplicación de la política tributaria ayuda a explicar esas diferencias.

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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/vcastaneda28.pdf
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    Bibliographic Info

    Article provided by Universidad Externado de Colombia - Facultad de Economía in its journal Revista de Economía Institucional.

    Volume (Year): 15 (2013)
    Issue (Month): 28 (January-June)
    Pages: 257-280

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    Handle: RePEc:rei:ecoins:v:15:y:2013:i:28:p:257-280

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    Related research

    Keywords: tributación; América Latina; reforma tributaria; crisis de la deuda; intereses particulares;

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