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Hacia una reforma tributaria estructura

Author

Listed:
  • Guillermo Perry

Abstract

“El régimen tributario colombiano no cumple bien con ninguno de los objetivos que prescribe la teoría de las finanzas públicas y que ordena la Constitución, a saber: eficiencia, equidad y progresividad. Es ineficiente tanto en materia de recaudo -es insuficiente y los principales impuestos tienen baja productividad- como en cuanto a sus efectos sobre el crecimiento económico: grava en exceso algunas inversiones, distorsiona la asignación de recursos entre actividades, promueve la informalidad y causa desempleo y desintermediación financiera.”

Suggested Citation

  • Guillermo Perry, 2019. "Hacia una reforma tributaria estructura," Coyuntura Económica, Fedesarrollo, vol. 49(1-2), pages 215-261, December.
    • Handle: RePEc:col:000438:018288
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    File URL: http://hdl.handle.net/11445/3976
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    More about this item

    Keywords

    Reformas Tributarias; Finanzas Públicas; Impuestos; Política Fiscal; Tributación; Colombia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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