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TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado

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  • Sergio Clavijo

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    Abstract

    En este documento pasamos revista a la estructura tributaria colombiana. Primero, en el contexto de lo que ocurre en América Latina y, segundo, evaluamos las tendencias históricas en materia de impuestos nacionales-territoriales, directos-indirectos y, en particular, la relación impo-rentapatrimonio. Nuestro mensaje básico es que solo a través de una mayor transparencia y equidad tributaria será posible equilibrar la frágil estructura de recaudos que se tiene hoy día. El actual sistema tributario es una amalgama insostenible de altas tasas de impo-renta, con múltiples exenciones, y descansa sobre una legislación temporal. Todo esto obligará al Estado colombiano a adoptar soluciones de fondo durante los años 2005-2006, que necesariamente implicarán una ampliación y elevación de la tasa de IVA, tal como ocurre en las “socialdemocracias” mas avanzadas. De no lograrse un mejor balance, es indudable que la estructura productiva se verá negativamente afectada, con grave riesgo para nuestra penetración de los mercados internacionales, ahora que se avecina la firma de acuerdos comerciales tipo TLC-ALCA.

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    Bibliographic Info

    Paper provided by BANCO DE LA REPÚBLICA in its series BORRADORES DE ECONOMIA with number 003663.

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    Length: 29
    Date of creation: 28 Feb 2005
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    Handle: RePEc:col:000094:003663

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    Keywords: Tributación y Recaudos;

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    1. Arminio Fraga & Ilan Goldfajn & Andre Minella, 2003. "Inflation Targeting in Emerging Market Economies," NBER Working Papers 10019, National Bureau of Economic Research, Inc.
    2. Becker, Elizabeth, 1996. " The Illusion of Fiscal Illusion: Unsticking the Flypaper Effect," Public Choice, Springer, Springer, vol. 86(1-2), pages 85-102, January.
    3. Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets," IMF Working Papers 00/35, International Monetary Fund.
    4. Richard Miller Bird, 1999. "Rethinking Subnational Taxes," IMF Working Papers 99/165, International Monetary Fund.
    5. Parthasrathi Shome, 1999. "Taxation in Latin America," IMF Working Papers 99/19, International Monetary Fund.
    6. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 299-322, June.
    7. Isaias Coelho & Victoria P. Summers & Liam P. Ebrill, 2001. "Bank Debit Taxes in Latin America," IMF Working Papers 01/67, International Monetary Fund.
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