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Impuesto de renta y complementarios de personas jurídicas en Colombia: análisis de la equidad horizontal para 2018

Author

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  • Juan Esteban Fajardo Gaitán

Abstract

This study tries to analyze the effective rates in the income tax on legal person, its heterogeneity and some of its causes. To do that, the rent declarations aggregates by sectors of the economy are used. In this way, it is determined which sectors are the most and less privileged in the process of depuration in the income declaration. From there, it is as well determined the resources that the State is not receiving because of these preferential treatments. It is found that the financial sector is the most favored; thus, it requires special attention into the political discussion. This analysis seeks to be a complement to the previous studies made in this area.

Suggested Citation

  • Juan Esteban Fajardo Gaitán, 2020. "Impuesto de renta y complementarios de personas jurídicas en Colombia: análisis de la equidad horizontal para 2018," Econógrafos, Escuela de Economía 022687, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022687
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    File URL: https://fce.unal.edu.co/media/files/CentroEditorial/documentos/econografos/EACP/econografos-EACP-31.pdf
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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