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Reformas tributarias en Colombia 1980-1992. Aspectos de equidad, eficiencia, y simplificación administrativa

Author

Listed:
  • Fabio Sánchez Torres
  • Catalina Gutiérrez

Abstract

“El objeto de este trabajo es estudiar las reformas tributarias realizadas en Colombia entre 1980 y 1992 para establecer cuáles de ellas fueron sido exitosas, analizándolas en sus aspectos de recaudación, equidad, eficiencia y simplificación administrativa. La primera parte del artículo describe brevemente los objetivos que las motivaron y las herramientas utilizadas en su aplicación. La segunda parte recoge algunos de los resultados del trabajo sobre el impacto de las reformas en equidad, eficiencia y simplificación administrativa. En la tercera parte se resumen las conclusiones y las principales lecciones derivadas del estudio.”

Suggested Citation

  • Fabio Sánchez Torres & Catalina Gutiérrez, 1994. "Reformas tributarias en Colombia 1980-1992. Aspectos de equidad, eficiencia, y simplificación administrativa," Coyuntura Económica, Fedesarrollo, March.
    • Handle: RePEc:col:000438:013643
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    File URL: http://hdl.handle.net/11445/2242
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    More about this item

    Keywords

    Informes de Investigación; Reforma Tributaria; Tributación; Recaudación de Impuestos; Evasión Tributaria; Impuesto al Valor Agregado; Colombia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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