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Incidencia y repercusión de los impuestos

In: Elementos de Hacienda Pública

Author

Listed:
  • Clímaco Calderón
  • Juan Camilo Restrepo

Abstract

En este capítulo se explica el problema de la incidencia del impuesto el cual está íntimamente ligado al de la justicia distributiva, y este se vincula á la repartición del impuesto. Este problema consiste en determinar quién soporta un impuesto cualquiera: si el contribuyente que el Fisco quiere gravar, o si, por el contrario, este contribuyente puede arrojar la carga de él, en todo o en parte, sobre otro individuo. En el primer caso, el impuesto ha alcanzado su objeto, y el contribuyente aparente es el contribuyente real; en el segundo, el contribuyente nominal logra arrojar el peso del impuesto sobre otro, como cuando se eleva, por ejemplo, el precio de las mercaderías o de los servicios sobre que el impuesto se ha establecido.

Suggested Citation

  • Clímaco Calderón & Juan Camilo Restrepo, 2018. "Incidencia y repercusión de los impuestos," Chapters, in: Clímaco Calderón (ed.), Elementos de Hacienda Pública, chapter 8, pages 61-65, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:bdrcap:2018-isbn:9789586643818-cap8
    DOI: 10.32468/Ebook.664-381-8
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