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De una fiscalidad patriarcal a una con equidad

Author

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  • Jairo Orlando Villabona Robayo

Abstract

'Taxes apart from being the most important source for financing the States, have a key role in the redistribution of income and wealth, but that function very important to alter the levels of inequality in Colombia has not been fulfilled throughout history. According to CEPAL in 2007, the Gini coefficient of Colombia by other high, higher again when the calculation is made with information from tax returns in 2007 was 0.61. Colombia has some of the most negative indicators that do not contribute to equity, development and collection. The country has a low tax burden, essentially because capital gains are not taxed, this relates to a low development, there is a high evasion, we have an inefficient fiscal management, there is high concentration of income, not evasion penalized and tax system is regressive among others. Additionally, there is a narrow tax base given by the existence of a high level of deductions or exemptions, which leaves out the tax for a significant amount of revenue.'

Suggested Citation

  • Jairo Orlando Villabona Robayo, 2017. "De una fiscalidad patriarcal a una con equidad," Econógrafos, Escuela de Economía 022794, Universidad Nacional de Colombia, FCE, CID.
    • Handle: RePEc:col:000176:022794
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    File URL: https://fce.unal.edu.co/media/files/CentroEditorial/documentos/documentosEACP/documentos-EACP-27.pdf
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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