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Tributación y falta de legitimidad en Colombia

Author

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  • Héctor F. López

Abstract

El presente trabajo intenta establecer los nexos entre administración tributaria y falta de legitimidad en el contexto de la evolución socio-cultural de Colombia. Se intenta demostrar que los grandes desarreglos éticos de la nación transmigran al interior de la administración tributaria y determinan su evolución. Las prácticas de evasión y elusión de impuestos, corrupción administrativa y contrabando constituyen las principales trabas de la modernización tributaria. Las estrategias de política tendientes a erradicar estos males no encuentran un interlocutor efectivo en el dominio de la integración social; así, la síntesis tiende a darse por la vía del fraude y no por la interiorización de la ley.

Suggested Citation

  • Héctor F. López, 1998. "Tributación y falta de legitimidad en Colombia," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
    • Handle: RePEc:col:000093:007662
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