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La reforma tributaria en Colombia no es estructural, ni integral ni progresiva

Author

Listed:
  • Jorge Iván González
  • Federico Corredor

Abstract

Este artículo analiza el informe que la Comisión de Expertos para la Equidad y la Competitividad Tributaria presentó al gobierno colombiano. La situación fiscal del país se ha deteriorado por la caída de los precios del petróleo y de los hidrocarburos. El gobierno y la Comisión dicen que la reforma tiene que ser estructural, integral y progresiva, pero no precisan el significado de cada término. El artículo, que presenta definiciones para examinar las propuestas de la Comisión, muestra que los alcances del informe son limitados y las alternativas no son estructurales ni integrales ni progresivas. En el informe hay una notable asimetría entre un buen diagnóstico y unas soluciones muy tímidas, que no corrigen los problemas básicos.

Suggested Citation

  • Jorge Iván González & Federico Corredor, 2016. "La reforma tributaria en Colombia no es estructural, ni integral ni progresiva," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 18(34), pages 173-200, January-J.
    • Handle: RePEc:rei:ecoins:v:18:y:2016:i:34:p:173-200
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    File URL: http://www.uexternado.edu.co/facecono/ecoinstitucional/workingpapers/jgonzalez34.pdf
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    References listed on IDEAS

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    1. -, 2013. "Panorama fiscal de América Latina y el Caribe 2013: reformas tributarias y renovación del pacto fiscal," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 3097 edited by Cepal.
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