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

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Author Info
Sergio Clavijo ()
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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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
Date of revision:
Handle: RePEc:col:000094:003663

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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. [Downloadable!] (restricted)
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  2. Vito Tanzi & Howell H. Zee, 2000. "Tax Policy for Emerging Markets - Developing Countries," IMF Working Papers 00/35, International Monetary Fund.
  3. Isaias Coelho & Liam P. Ebrill & Victoria P. Summers, 2001. "Bank Debit Taxes in Latin America - An Analysis of Recent Trends," IMF Working Papers 01/67, International Monetary Fund.
  4. Richard Miller Bird, 1999. "Rethinking Subnational Taxes - A New Look at Tax Assignment," IMF Working Papers 99/165, International Monetary Fund.
  5. Becker, Elizabeth, 1996. " The Illusion of Fiscal Illusion: Unsticking the Flypaper Effect," Public Choice, Springer, vol. 86(1-2), pages 85-102, January.
  6. Parthasrathi Shome, 1999. "Taxation in Latin America - Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
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