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TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado

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  • Sergio Clavijo

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Abstract

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.

Suggested Citation

  • Sergio Clavijo, 2005. "TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado," BORRADORES DE ECONOMIA 003663, BANCO DE LA REPÚBLICA.
  • Handle: RePEc:col:000094:003663
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    References listed on IDEAS

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    1. Arminio Fraga & Ilan Goldfajn & André Minella, 2004. "Inflation Targeting in Emerging Market Economies," NBER Chapters,in: NBER Macroeconomics Annual 2003, Volume 18, pages 365-416 National Bureau of Economic Research, Inc.
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    3. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
    4. Becker, Elizabeth, 1996. "The Illusion of Fiscal Illusion: Unsticking the Flypaper Effect," Public Choice, Springer, vol. 86(1-2), pages 85-102, January.
    5. Parthasarathi Shome, 1999. "Taxation in Latin America; Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
    6. Isaias Coelho & Victoria J Perry & Liam P. Ebrill, 2001. "Bank Debit Taxes in Latin America; An Analysis of Recent Trends," IMF Working Papers 01/67, International Monetary Fund.
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    Cited by:

    1. Víctor Mauricio Castañeda Rodríguez, 2014. "El gasto social como factor que favorece una mayor dependencia del IVA. Un análisis para el caso colombiano," REVISTA ECOS DE ECONOMÍA, UNIVERSIDAD EAFIT, June.

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    Keywords

    Tributación y Recaudos;

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