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La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia

Author

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  • Oliver Mora Toscano

Abstract

En este artículo se estudian los elementos más relevantes de la reforma tributaria propuesta y puesta en práctica por el presidente Alfonso López Pumarejo en 1935, durante su primera gestión de gobierno. La reforma fue implementada fundamentalmente mediante la Ley 78 de 1935 y complementada por medio de la Ley 63 de 1936. Se trata de uno de los importantes cambios realizados durante el período de la denominada “revolución en marcha”. Uno de los elementos más relevantes de la reforma fue la consolidación y fortalecimiento de los impuestos directos en Colombia utilizando como instrumentos principales el incremento del impuesto a la renta y la creación de los impuestos al exceso de utilidades y al patrimonio. Los nuevos recursos fiscales obtenidos constituyeron una importante fuente de financiamiento del programa integral de reformas y políticas propuestaspor el Gobierno lopista.

Suggested Citation

  • Oliver Mora Toscano, 2013. "La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, December.
    • Handle: RePEc:col:000152:013055
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    File URL: http://revistas.uptc.edu.co/revistas/index.php/cenes/article/view/2442
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    More about this item

    Keywords

    historia económica; tributación directa; política económica; política tributaria.;
    All these keywords.

    JEL classification:

    • N36 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Latin America; Caribbean
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy

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