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Reflexiones sobre la teoría y la práctica del IVA en Colombia

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  • Christian R. Jaramillo
  • Jorge Tovar

Abstract

Este trabajo discute, a la luz de la teoría tributaria, la manera decalcular el impuesto al valor agregado (IVA) de acuerdo con el Artículo 447del Estatuto Tributario colombiano. El análisis teórico muestra que la implementación del IVA en Colombia no permite explotar todas las ventajas queel impuesto tiene en la teoría. En particular, la práctica colombiana inducecascadas tributarias y evita solo parcialmente las distorsiones en precios debienes intermedios. A manera de ilustración, presentamos también una simulación numérica para mostrar la magnitud del efecto de cascadas tributarias enel IVA colombiano. En este sentido, si bien el impuesto es claramente superiora un impuesto a las ventas en cada etapa de la cadena productiva, es bastanteinferior al IVA teórico, resultando en tasas de tributación efectiva que puedenser el doble de las nominales. El documento demuestra, además, que la diferenciaque se genera en precios según se use el método colombiano o el teóricono genera diferencia en el recaudo real cuando el impuesto se aplica a todoslos bienes. Es decir, mientras que el efecto de las cascadas será regresivo, elrecaudo real no presentará variaciones.*********************************************************************************************************************This paper discusses the way in which the Colombian Tax Codedetermines the taxable base of the value added tax (VAT). Our analysis showsthat the Colombian legislation fails to exploit some of the theoretical advantagesof the tax, as it induces cascading and distortions of input prices inproduction. We carry out a numerical simulation to illustrate the magnitude ofthese inefficiencies and show that while the Colombian VAT is clearly superiorto a general sales tax, it is inferior to the theoretical implementation of theVAT. Additionally, we show that under a VAT applied across the board the Colombian and the theoretical implementation yield equal real tax revenuesbut different price level adjustments.

Suggested Citation

  • Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," Revista de Economía del Rosario, Universidad del Rosario.
    • Handle: RePEc:col:000151:004423
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    File URL: http://revistas.urosario.edu.co/index.php/economia/article/view/1121/1015
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    References listed on IDEAS

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    1. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
    2. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, December.
    3. Christian Jaramillo & Jorge Tovar, 2008. "El impacto del Impuesto al Valor Agregado sobre el gasto en Colombia," Revista Lecturas de Economía, Universidad de Antioquia, CIE.
    4. Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," Documentos CEDE 2830, Universidad de los Andes, Facultad de Economía, CEDE.
    5. Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Department of Economics, Working Paper Series qt9q85f6qz, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    6. Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
    7. Naito, Hisahiro, 2004. "Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution," Journal of Public Economics, Elsevier, vol. 88(12), pages 2685-2710, December.
    8. Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Berkeley Olin Program in Law & Economics, Working Paper Series qt9q85f6qz, Berkeley Olin Program in Law & Economics.
    9. Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Department of Economics, Working Paper Series qt9q85f6qz, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
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    Cited by:

    1. Edgar Caicedo-García Jorge & Enrique Ramos-Forero & Hernán Rincón-Castro & Héctor M. Zárate-Solano, 2025. "Traspaso del incremento de la tarifa del IVA sobre la inflación," Borradores de Economia 1310, Banco de la Republica de Colombia.
    2. Julio Roberto Piza Rodríguez, 2015. "Análisis del hecho generador del IVA en el ordenamiento jurídico colombiano," Books, Universidad Externado de Colombia, Facultad de Derecho, number 762, July.

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    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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