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ANÁLISIS SOBRE LA INCIDENCIA DEL IMPUESTO DEL 2 x 1000 A LAS TRANSACCIONES FINANCIERAS

Author

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  • Ignacio Lozano E.
  • Jorge Ramos F.

Abstract

En noviembre de 1998, el país se sorprendió cuando el gobierno nacional, amparado en las facultades que otorga la Constitución en los momentos de crisis económica, creó una contribución especial sin precedentes en la historia fiscal de Colombia. Esta contribución grava con una tarifa del 2x1000 a las transacciones financieras que impliquen el retiro de fondos de las cuentas corrientes y de ahorro de bancos y otro tipo de intermediarios. Inicialmente el gobierno anunció que el nuevo gravamen sería transitorio y que su aplicación se extendería hasta el 31 de diciembre de 1999, una vez se hubiesen corregido los problemas más graves que enfrenta el sector financiero. No obstante, el surgimiento de algunos imprevistos, como el terremoto en el eje cafetero, llevó a modificar la decisión inicial, ampliando el período de aplicación del impuesto hasta finales del año 2000. En los recientes acuerdos que firmó el gobierno con el FMI se contempla, entre otras cosas, un riguroso programa de ajuste fiscal, que toca tanto los gastos como los impuestos. Dentro de la reforma tributaria que presentará el ejecutivo al Congreso en la legislatura del año 2000, figura como pieza fundamental la extensión del impuesto del 2x1000 hasta finales del año 2002. No cabe duda que por los recaudos que ha generado durante su vigencia, el establecimiento definitivo de este impuesto resulta atractivo para el gobierno, sobretodo porque las necesidades de recursos fiscales son crecientes y no existe un margen de maniobra lo suficientemente amplio como para efectuar ajustes significativos en el gasto público.

Suggested Citation

  • Ignacio Lozano E. & Jorge Ramos F., 2000. "ANÁLISIS SOBRE LA INCIDENCIA DEL IMPUESTO DEL 2 x 1000 A LAS TRANSACCIONES FINANCIERAS," Borradores de Economia 1999, Banco de la Republica.
    • Handle: RePEc:col:000094:001999
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    References listed on IDEAS

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    1. Mr. P. Bernd Spahn, 1995. "International Financial Flows and Transactions Taxes: Survey and Options," IMF Working Papers 1995/060, International Monetary Fund.
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    Cited by:

    1. Ignacio Lozano-Espitia & Hernando Vargas-Herrera & Norberto Rodríguez-Niño, 2017. "Financial transaction tax and banking margins: An empirical note for Colombia," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 35(83), pages 154-160, June.
    2. Constanza Martínez Ventura, 2005. "Una revisión empírica sobre los determinantes del margen de intermediación en Colombia, 1989-2003," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 23(48), pages 118-183, Junio.
    3. Restrepo, Felipe, 2019. "The effects of taxing bank transactions on bank credit and industrial growth: Evidence from Latin America," Journal of International Money and Finance, Elsevier, vol. 93(C), pages 335-355.
    4. Helmuth Árias Gómez, 2003. "Un ejercicio teórico y empírico acerca de la demanda de dinero," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, December.
    5. repec:bdr:ensayo:v::y:2005:i:48:p:118-183 is not listed on IDEAS

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