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Presión tributaria en Bogotá

Author

Listed:
  • Ricardo Bonilla G.

Abstract

Este artículo retoma el concepto de presión tributaria, definidacomo la participación de los impuestos en el PIB,para examinar el esfuerzo fiscal realizado por los bogotanosen comparación con el de otras regiones del país. Identificala canasta de impuestos, tasas y contribuciones que debepagar un contribuyente residente en el Distrito Capital alos diferentes niveles de gobierno, estableciendo la presióna partir de los recaudos efectivos de impuestos pagados a laNación, el departamento de Cundinamarca y a la ciudad deBogotá. La información de la Nación se depura en los casosde grandes contribuyentes y personas jurídicas para lograruna visión más real de la actividad económica estrictamentelocal. La principal conclusión es la de que los bogotanosson los que más impuestos pagan en el país, tienen la mayorpresión tributaria y cualquier nueva reforma agudiza esatendencia.

Suggested Citation

  • Ricardo Bonilla G., 2002. "Presión tributaria en Bogotá," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    • Handle: RePEc:col:000093:006839
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    File URL: http://www.fce.unal.edu.co/media/files/documentos/Cuadernos/37/v21n37_bonilla_2002.pdf
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    More about this item

    Keywords

    presión tributaria; régimen tributario; administración tributaria; impuestos; aduana.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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