IDEAS home Printed from https://ideas.repec.org/a/col/000442/010810.html
   My bibliography  Save this article

Evaluación de la dinámica e incidencia del Certificado de Reembolso Tributario -CERTen las exportaciones no tradicionales colombianas

Author

Listed:
  • Carlos Andrés Cano Gamboa

Abstract

Resumen:Este documento examina los efectos sistemáticos que sobre las exportaciones colombianas ha tenido el Certificado de Reembolso Tributario -CERT-. Para esto, se hace uso de un análisis gráfico y de un modelo de series de tiempo, que además, incluye como variables explicativas a la demanda mundial y el Índice de Tasa de Cambio Real. Basados en una muestra de las exportaciones no tradicionales para el periodo 1970-2001 se mide la incidencia que tienen cada una de estas variables. Además, se presenta un trabajo realizado en Panel, que sustenta las conclusiones a las que se desea llegar. Además, se hace referencia al costo de los diferentes incentivos a las exportaciones y su impacto sobre la situación fiscal actual que vive nuestro país. Dentro de este contexto, es necesario determinar la incidencia y la dinámica que ha tenido el CERT, generando una visión objetiva que conlleve a concluir la pertinencia de éste en medio de un déficit fiscal y en momentos en que las exportaciones constituyen un motor de crecimiento dentro de nuestra economía.Abstract:This document examines the systematic effects that the Tax Refund Certificate -CERT- has had on Colombian exports. In order to do so, a graphic analysis is used as well as a time series model, which in addition, includes as explanatory variables the world demand and the Real Exchange Rate Index. The incidence that each one of these variables has had is measured based on a sample of the Non Traditional exports for the period 1970-2001. Besides, there is a presentation in which the conclusions achieved are supported by a work carried out in Panel Data. Also, reference to the cost of the different incentives to the exports and its impact on the current fiscal situation that is experienced in our country is done. Within this context, it is necessary to determine the incidence and the dynamics that the CERT has had, generating an objective vision that leads to the conclusion of its relevance in the middle of a fiscal déficit at a time when the exports constitute a dynamic force of growth inside our economy.

Suggested Citation

  • Carlos Andrés Cano Gamboa, 2003. "Evaluación de la dinámica e incidencia del Certificado de Reembolso Tributario -CERTen las exportaciones no tradicionales colombianas," Revista Ecos de Economía, Universidad EAFIT, April.
    • Handle: RePEc:col:000442:010810
    as

    Download full text from publisher

    File URL: http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2002/2008
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000442:010810. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valor Público EAFIT - Centro de estudios e incidencia (email available below). General contact details of provider: https://edirc.repec.org/data/deafico.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.