IDEAS home Printed from https://ideas.repec.org/b/ext/derech/974.html
   My bibliography  Save this book

Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado

Author

Listed:
  • David Alejandro Camargo González
  • Cynthia Lucía Támara Tafur
  • Siara Vanessa Deluquez Gómez
  • María Paula Baptiste González

Abstract

La multiplicidad de funciones que se le encomiendan al Estado moderno por vía constitucional implican, desde el ideal del Estado social de derecho, grandes desafíos financieros para la Hacienda Pública. De manera que es el Sistema Tributario el principal responsable de generar los ingresos requeridos para la financiación de los servicios públicos y, en general, de la actividad estatal. Desde esta perspectiva es claro que la escasez de recursos únicamente se supera en la medida en que la Autoridad de Impuestos logre hacer efectivas las obligaciones tributarias que recaen sobre los contribuyentes y demás sujetos pasivos del Sistema. Luego, no es extraño que la doctrina fiscal haya acuñado la expresión "un Sistema Tributario vale lo que valga la Administración Tributaria encargada de aplicarlo". El éxito de una Administración Tributaria en su tarea de asegurar los ingresos públicos y proteger la base impositiva es de suma importancia pues el Sistema Tributario de un país es fundamental para el sostén de la calidad de vida de sus ciudadanos mediante el financiamiento de programas y servicios públicos y la redistribución del ingreso. Esto es particularmente cierto en los tiempos corrientes, en que la volatilidad económica ha debilitado los ingresos públicos y se espera que produzca una disminución en el cumplimento del contribuyente. Las administraciones tributarias de todo el mundo ahora reconocen la necesidad de concentrarse en maximizar el cumplimiento en condiciones difíciles (MacPherson, 2011). La concepción universal de las funciones asignadas a la Autoridad de Impuestos reduce la aplicación de las mismas en el sentido de que su tarea principal es entendida corno la aplicación del Sistema Tributario como un todo normativo en donde, en la perspectiva de la norma, se considera y se reglamenta desde el nacimiento de la obligación tributaria sustancial y formal hasta su respectiva extinción.

Suggested Citation

  • David Alejandro Camargo González & Cynthia Lucía Támara Tafur & Siara Vanessa Deluquez Gómez & María Paula Baptiste González, 2017. "Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado," Books, Universidad Externado de Colombia, Facultad de Derecho, number 974.
    • Handle: RePEc:ext:derech:974
    as

    Download full text from publisher

    File URL: https://publicaciones.uexternado.edu.co
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cesar Rodriguez Garavito & Diana Rodriguez Franco, 2008. "Entre el clientelismo y la modernización: Una etnografia institucional de la administración de impuesto de Colombia," Working Papers 1152, Princeton University, Woodrow Wilson School of Public and International Affairs, Center for Migration and Development..
    2. José Antonio Ocampo, 1997. "Una evaluación de la situación fiscal colombiana," Coyuntura Económica, Fedesarrollo, June.
    3. Ms. Maureen Kidd & William Joseph Crandall, 2010. "Revenue Administration: A Toolkit for Implementing a Revenue Authority," IMF Technical Notes and Manuals 2010/008, International Monetary Fund.
    4. Bird, Richard, 2010. "Smart Tax Administration," World Bank - Economic Premise, The World Bank, issue 36, pages 1-5, October.
    5. Aminur Rahman, 2009. "Tackling Corruption Through : Tax Administration Reform," World Bank Publications - Reports 10564, The World Bank Group.
    6. Salomón Kalmanovitz, 1999. "La Política Fiscal Colombiana en un Contexto Histórico," Borradores de Economia 112, Banco de la Republica de Colombia.
    7. William Joseph Crandall, 2010. "Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model," IMF Technical Notes and Manuals 2010/012, International Monetary Fund.
    8. Maureen Kidd & William Joseph Crandall, 2010. "Revenue Administration; A Toolkit for Implementing a Revenue Authority," IMF Technical Notes and Manuals 10/08, International Monetary Fund.
    9. Peter Casey & Patricio Castro, 2015. "Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency," IMF Working Papers 2015/073, International Monetary Fund.
    10. Ms. Maureen Kidd & William Joseph Crandall, 2006. "Revenue Authorities: Issues and Problems in Evaluating their Success," IMF Working Papers 2006/240, International Monetary Fund.
    11. Julio Roberto Piza Rodríguez, 2015. "Análisis del hecho generador del IVA en el ordenamiento jurídico colombiano," Books, Universidad Externado de Colombia, Facultad de Derecho, number 762.
    12. William Joseph Crandall, 2010. "Revenue Administration; Autonomy in Tax Administration and the Revenue Authority Model," IMF Technical Notes and Manuals 10/12, International Monetary Fund.
    13. Gómez Sabaini, Juan Carlos & Rossignolo, Darío & Santiere, Juan José, 2002. "La equidad distributiva y el sistema tributario: un análisis para el caso argentino," Gestión Pública 7271, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    14. Yilmaz, Fatih & Coolidge, Jacqueline, 2013. "Can e-filing reduce tax compliance costs in developing countries ?," Policy Research Working Paper Series 6647, The World Bank.
    15. Maureen Kidd, 2010. "Revenue Administration; Functionally Organized Tax Administration," IMF Technical Notes and Manuals 10/10, International Monetary Fund.
    16. Arindam Das-Gupta & Shanto Ghosh & Dilip Mookherjee, 2004. "Tax Administration Reform and Taxpayer Compliance in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 575-600, September.
    17. Glenn Jenkins, 1996. "Information Technology And Innovation In Tax Administration," Development Discussion Papers 1996-03, JDI Executive Programs.
    18. repec:pri:cmgdev:wp0805h is not listed on IDEAS
    19. Ms. Maureen Kidd, 2010. "Revenue Administration: Functionally Organized Tax Administration," IMF Technical Notes and Manuals 2010/010, International Monetary Fund.
    20. Jorge Onrubia, 2006. "The Reform of the Tax Administration in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0612, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ernesto Crivelli, 2019. "A basic tool to assess tax administration strength in emerging Europe," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 27(2), pages 425-446, February.
    2. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    3. Ma Jun, 2018. "The reform of vertical arrangements of tax administrative agencies in China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 223-235.
    4. Mr. David Kloeden, 2011. "Revenue Administration Reforms in anglophone Africa Since the Early 1990's," IMF Working Papers 2011/162, International Monetary Fund.
    5. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
    6. Georgia Kaplanoglou & Vassilis T. Rapanos, 2011. "The Greek Fiscal Crisis and the Role of Fiscal Governance," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 48, Hellenic Observatory, LSE.
    7. Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
    8. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    9. repec:idq:ictduk:15661 is not listed on IDEAS
    10. Mokhtari, Manouchehr & Ashtari, Mamak, 2012. "Understanding tax reform in the Central Asian Republics," Journal of Asian Economics, Elsevier, vol. 23(2), pages 168-178.
    11. Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma, 2023. "Technology and tax compliance spillovers: Evidence from a VAT e-invoicing reform in Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 756-777.
    12. Gil S. Epstein & Ira N. Gang, 2019. "Inequality, good governance, and endemic corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
    13. Mr. Gilles Montagnat-Rentier & Mr. Gilles Parent, 2012. "Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010," IMF Working Papers 2012/259, International Monetary Fund.
    14. Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
    15. Israel Fainboim & Julio César Alonso, 1997. "Sobre el uso indiscriminado de indicadores fiscales complementarios," Coyuntura Económica, Fedesarrollo, September.
    16. Matt Andrews, 2018. "Overcoming the limits of institutional reform in Uganda," Development Policy Review, Overseas Development Institute, vol. 36(S1), pages 159-182, March.
    17. Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2016. "Incidencia distributiva del sistema tributario argentino," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 33(67), pages 23-45, july-dece.
    18. Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.
    19. Ana María Iregui B & Ligia Melo-Becerra & Jorge Ramos-Forero, 2004. "El impuesto predial en Colombia: evolución reciente, comportamiento de las tarifas y potencial de recaudo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, December.
    20. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the Limits of Institutional Reform in Uganda," CID Working Papers 269, Center for International Development at Harvard University.
    21. S. Vishnuhadevi, 2021. "Administrative and Compliance Costs of Value Added Tax (VAT): A Review," Review of Development and Change, , vol. 26(2), pages 179-206, December.

    More about this item

    Statistics

    Access and download statistics

    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:ext:derech:974. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Carolina Esguerra (email available below). General contact details of provider: http://www.uexternado.edu.co/derecho .

    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.