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Una aproximación a la evolución de los impuestos y la curva de Laffer en Colombia (1990-2008)

Author

Listed:
  • Munoz, Jhoana Patricia Bolanos

    (Universidad de Nariño)

Abstract

Este artículo pretende aproximarse a la evolución de la estructura tributaria en Colombia, y la aplicación de la teoría económica concerniente a la curva de Laffer durante los últimos diecinueve anos. En Colombia se han realizado aproximadamente dos reformas tributarias por cada periodo presidencial, cada una de estas reformas ha traído consigo incrementos en las tarifas y bases tributarias, sobre todo por la vía indirecta. Buena parte de la carga impositiva indirecta que hoy tiene el país, se derivó de la apertura comercial y los cambios constitucionales de 1990. El análisis gráfico mostró que excesivos incrementos tributarios han llevado en el mediano plazo a que caigan los ingresos tributarios del Estado en lugar de acrecentarse potencialmente.

Suggested Citation

  • Munoz, Jhoana Patricia Bolanos, 2010. "Una aproximación a la evolución de los impuestos y la curva de Laffer en Colombia (1990-2008)," Revista Tendencias, Universidad de Narino, vol. 11(1), pages 7-23, January.
    • Handle: RePEc:col:000520:018944
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    File URL: https://revistas.udenar.edu.co/index.php/rtend/article/view/590
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    More about this item

    Keywords

    estructura tributaria; curva de Laffer; tarifas;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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