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Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado

Author

Listed:
  • David Alejandro Camargo González
  • Cynthia Lucía Támara Tafur
  • Siara Vanessa Deluquez Gómez
  • María Paula Baptiste González

Abstract

La multiplicidad de funciones que se le encomiendan al Estado moderno por vía constitucional implican, desde el ideal del Estado social de derecho, grandes desafíos financieros para la Hacienda Pública. De manera que es el Sistema Tributario el principal responsable de generar los ingresos requeridos para la financiación de los servicios públicos y, en general, de la actividad estatal. Desde esta perspectiva es claro que la escasez de recursos únicamente se supera en la medida en que la Autoridad de Impuestos logre hacer efectivas las obligaciones tributarias que recaen sobre los contribuyentes y demás sujetos pasivos del Sistema. Luego, no es extraño que la doctrina fiscal haya acuñado la expresión "un Sistema Tributario vale lo que valga la Administración Tributaria encargada de aplicarlo". El éxito de una Administración Tributaria en su tarea de asegurar los ingresos públicos y proteger la base impositiva es de suma importancia pues el Sistema Tributario de un país es fundamental para el sostén de la calidad de vida de sus ciudadanos mediante el financiamiento de programas y servicios públicos y la redistribución del ingreso. Esto es particularmente cierto en los tiempos corrientes, en que la volatilidad económica ha debilitado los ingresos públicos y se espera que produzca una disminución en el cumplimento del contribuyente. Las administraciones tributarias de todo el mundo ahora reconocen la necesidad de concentrarse en maximizar el cumplimiento en condiciones difíciles (MacPherson, 2011). La concepción universal de las funciones asignadas a la Autoridad de Impuestos reduce la aplicación de las mismas en el sentido de que su tarea principal es entendida corno la aplicación del Sistema Tributario como un todo normativo en donde, en la perspectiva de la norma, se considera y se reglamenta desde el nacimiento de la obligación tributaria sustancial y formal hasta su respectiva extinción.

Suggested Citation

  • David Alejandro Camargo González & Cynthia Lucía Támara Tafur & Siara Vanessa Deluquez Gómez & María Paula Baptiste González, 2017. "Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado," Books, Universidad Externado de Colombia, Facultad de Derecho, number 974, October.
    • Handle: RePEc:ext:derech:974
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    References listed on IDEAS

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