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La reforma tributaria de 2016: ¿potencialmente estructural?


  • José de Jesús Lobo Camargo


El Congreso de Colombia aprobó a finales de 2016 una reforma tributaria que calificaron de estructural, además de necesaria e impostergable. Los objetivos de la Reforma eran imprimirle al sistema tributario colombiano simplicidad y progresividad. En este ensayo se estudia el carácter estructural de la reforma tributaria aprobada, es decir, si en realidad es una revisión de la estructura de los impuestos con una mirada de largo plazo. ****** The tax reform passed by the Colombia’s government in 2016 has been called structural and imperative. The reform aimed a more simplified and progressive tax system. The structural nature of the reform is examined in this paper. The results show that the structural term might be apply to the reform depending on its meaning.

Suggested Citation

  • José de Jesús Lobo Camargo, 2018. "La reforma tributaria de 2016: ¿potencialmente estructural?," Revista Intercambio 17119, Universidad Nacional de Colombia Sede Medellín.
  • Handle: RePEc:col:000538:017119

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    reforma tributaria; economía colombiana; sistema tributario; política fiscal; estructural; derecho económico.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems


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