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Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado

  • Sergio Clavijo

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    En este documento pasamos revista a la estructura tributaria colombiana. Primero, en el contexto de lo que ocurre en América Latina y, segundo, evaluamos las tendencias históricas en materia de impuestos nacionales-territoriales, directos-indirectos y, en particular, la relación impo-rentapatrimonio. Nuestro mensaje básico es que solo a través de una mayor transparencia y equidad tributaria será posible equilibrar la frágil estructura de recaudos que se tiene hoy día. El actual sistema tributario es una amalgama insostenible de altas tasas de impo-renta, con múltiples exenciones, y descansa sobre una legislación temporal. Todo esto obligará al Estado colombiano a adoptar soluciones de fondo durante los años 2005-2006, que necesariamente implicarán una ampliación y elevación de la tasa de IVA, tal como ocurre en las socialdemocracias mas avanzadas. De no lograrse un mejor balance, es indudable que la estructura productiva se verá negativamente afectada, con grave riesgo para nuestra penetración de los mercados internacionales, ahora que se avecina la firma de acuerdos comerciales tipo TLC-ALCA.

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    File URL: http://www.banrep.gov.co/docum/ftp/borra325.pdf
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    Paper provided by Banco de la Republica de Colombia in its series Borradores de Economia with number 325.

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    Handle: RePEc:bdr:borrec:325
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    1. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 299-322, June.
    2. Arminio Fraga & Ilan Goldfajn & André Minella, 2003. "Inflation Targeting in Emerging Market Economies," Working Papers Series 76, Central Bank of Brazil, Research Department.
    3. Becker, Elizabeth, 1996. " The Illusion of Fiscal Illusion: Unsticking the Flypaper Effect," Public Choice, Springer, vol. 86(1-2), pages 85-102, January.
    4. Parthasrathi Shome, 1992. "Trends and Future Directions in Tax Policy Reform; A Latin American Perspective," IMF Working Papers 92/43, International Monetary Fund.
    5. Richard Miller Bird, 1999. "Rethinking Subnational Taxes; A New Look At Tax Assignment," IMF Working Papers 99/165, International Monetary Fund.
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