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Los alcances de la coyuntura fiscal del país

Author

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  • Juan Camilo Restrepo

Abstract

El ensayo del doctor Restrepo está orientado a examinar el alcance de la nuevareforma tributaria (Ley 788 del 2002) en el contexto fiscal y hacendístico del país.A lo largo del artículo se tratan de resolver los siguientes interrogantes: ¿ de dóndevenimos en materia de ajuste fiscal? ¿para dónde vamos? ¿cuál es el camino que seha recorrido, y cuál el que falta por recorrer? ¿cómo se enmarca, macroeconómicamentehablando, la última reforma tributaria, así como el conjunto de los instrumentosde ajuste fiscal aprobados en la última legislatura?_____________ABSTRACTThis essay is aimed to review the scope of the Tax Reform (Law 788 of 2002)in the Fiscal and Household context.The paper attempts to solve some questions like: ¿What is our fiscal adjustmentbeginning? ¿Where are we going? ¿What is the way that we havewalked? ¿What is the macroeconomic sight to the last Tax Reform? As well as¿What have the fiscal adjustment passed on the previous legislature periodbeen?

Suggested Citation

  • Juan Camilo Restrepo, 2002. "Los alcances de la coyuntura fiscal del país," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, June.
    • Handle: RePEc:col:000152:009699
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    More about this item

    Keywords

    tax reform; fiscal adjustment and fiscaladjsutment tools; Reforma tributaria; ajuste fiscal; instrumento de ajuste fiscal.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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