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¿Han sido eficientes y exitosas las reformas tributarias en Colombia en el período 1990-2009?

Author

Listed:
  • Acosta Herrera, León Jaime
  • Mejía Larrea, Carlos Andrés
  • Montoya Gallo, Jorge Eliecer
  • López Uribe, Juan Camilo

Abstract

Resumen: El presente trabajo tiene como objetivo analizar la eficiencia y éxito de las reformas tributarias en Colombia, considerando el contexto, contenido e impactos que generaron las mismas, teniendo en cuenta los planteamientos teóricos y normativos que hay sobre el tema. Para esto se tomarán las reformas tributarias de las últimas dos décadas, mostrando la problemática que se genera alrededor de éstas, ya que su recurrencia obedece más a la necesidad de generar ingresos para cubrir los compromisos que tiene el Estado, incluso se crean para hacer frente a situaciones momentáneas, por lo que terminan siendo coyunturales y no estructurales. Por lo tanto el análisis busca determinar si se logran los objetivos intermedios y básicos por las que fueron motivadas y aprobadas

Suggested Citation

  • Acosta Herrera, León Jaime & Mejía Larrea, Carlos Andrés & Montoya Gallo, Jorge Eliecer & López Uribe, Juan Camilo, 2012. "¿Han sido eficientes y exitosas las reformas tributarias en Colombia en el período 1990-2009?," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, issue 20, pages 87-126, October.
    • Handle: RePEc:col:000165:014741
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    File URL: http://aprendeenlinea.udea.edu.co/revistas/index.php/coyuntura/article/download/18187/15633
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    More about this item

    Keywords

    Política Fiscal; Sistema Tributario; Reformas Tributarias; Ciclo Económico; Modelo ARIMA;
    All these keywords.

    JEL classification:

    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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