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Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia

Author

Listed:
  • María Angélica Arbeláez
  • Alejandro Becerra
  • Miguel Benítez

Abstract

Este estudio estima la tasa de contribución fiscal (TCF) y la tasa de tributación efectiva (TET) para los diferentes subsectores de la industria manufacturera entre 2008 y 2018. Los resultados indican que, por cada producto vendido en la industria, el 23% del valor de la producción a precios del productor se destina al pago de impuestos. Esta relación es el triple para los sectores como tabaco (67%), cervezas (59%) y bebidas alcohólicas (44%), los cuales están gravados con impuestos especiales, también denominados impuestos sobre consumos específicos. Cuando se analiza la contribución fiscal como porcentaje del precio final al consumidor, esta cifra se reduce a 11% para la industria, aunque se mantiene elevada para los sectores de cervezas (33%) y tabaco (22%). De otra parte, encontramos que la TET de la industria manufacturera formal fue de alrededor de 61% en promedio para 2018, porcentaje que se ha reducido ligeramente desde 2013 (67%). Sin embargo, se evidencia una gran dispersión de este indicador entre sectores. Cuando se incluye en este cálculo todas las empresas manufactureras (formales e informales) la TET se reduce a 23%, lo que sugiere que la evasión y elusión generada por la informalidad empresarial continúa siendo uno de los mayores obstáculos para el recaudo de impuestos en Colombia. Por último, se estiman los efectos multiplicadores de impuestos para cada subsector y se encuentra que, por cada peso pagado en impuestos en la industria en total, se genera un pago de 2.13 pesos adicionales de impuestos en el resto de la economía. Esta relación es particularmente alta para el sector de papel y cartón (3,3 pesos) y sustancias y productos químicos (2,9 pesos), dada la importancia de sus encadenamientos productivos con el resto de sectores.

Suggested Citation

  • María Angélica Arbeláez & Alejandro Becerra & Miguel Benítez, 2021. "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación 19143, Fedesarrollo.
    • Handle: RePEc:col:000124:019143
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    File URL: http://hdl.handle.net/11445/4071
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    References listed on IDEAS

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    1. Cyrille Schwellnus & Andreas Kappeler & Pierre-Alain Pionnier, 2017. "The Decoupling of Median Wages from Productivity in OECD Countries," International Productivity Monitor, Centre for the Study of Living Standards, vol. 32, pages 44-60, Spring.
    2. Cristina Fernandez & Leonardo Villar, 2017. "The Impact of Lowering the Payroll Tax on Informality in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2017), pages 125-155, November.
    3. Concha Llorente, Tomás & Ramírez Jaramillo, Juan Carlos & Acosta, Olga Lucía, 2017. "Tributación en Colombia: reformas, evasión y equidad. Notas de estudio," Estudios y Perspectivas – Oficina de la CEPAL en Bogotá 43133, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. Karl Aiginger & Dani Rodrik, 2020. "Rebirth of Industrial Policy and an Agenda for the Twenty-First Century," Journal of Industry, Competition and Trade, Springer, vol. 20(2), pages 189-207, June.
    5. Richardson, Grant & Lanis, Roman, 2007. "Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 689-704.
    6. Cyrille Schwellnus & Andreas Kappeler & Pierre-Alain Pionnier, 2017. "Decoupling of wages from productivity: Macro-level facts," OECD Economics Department Working Papers 1373, OECD Publishing.
    7. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
    8. Juan Esteban Carranza & Jesús Antonio Bejarano Rojas & Camila Casas & Alejandra Ximena Gonzalez-Ramirez & Stefany Moreno-Burbano & Fernando Arias-Rodríguez & Juan Sebastián Vélez-Velásquez, 2018. "La industria colombiana en el siglo XXI," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, issue 87, pages 1-69, November.
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    More about this item

    Keywords

    Contribución Fiscal; Tributación Efectiva; Industria Manufacturera; Informalidad Empresarial; Efectos Multiplicadores de Impuestos; Colombia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General

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