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El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad

Author

Listed:
  • Mauricio Cárdenas Santa María
  • Valerie Mercer-Balckman
  • Adriana Nieto
  • Carolina Mejía

Abstract

En los últimos anos la estructura tributaria colombiana se ha caracterizado por un elevado grado de inestabilidad, producto del gran número de reformas que se han llevado a cabo. Sin ir muy lejos, tan sólo desde el ano 2000 se implementaron tres reformas significativas, esto sin incluir el impuesto a la seguridad democrática introducido vía el Estado de Conmoción Interior en 2002. Aunque las reformas de la última década han sido efectivas para incrementar el recaudo, han causado un retroceso en la estructura tributaria del país. A su turno, los efectos de dicha estructura sobre la eficiencia del aparato productivo son objeto de preocupación permanente. La inversión, por ejemplo, se ha visto minada por el continuo cambio en las reglas de juego, desincentivando el crecimiento económico.

Suggested Citation

  • Mauricio Cárdenas Santa María & Valerie Mercer-Balckman & Adriana Nieto & Carolina Mejía, 2005. "El sistema tributario colombiano: Impacto sobre la eficiencia y la competitividad," Informes de Investigación 2555, Fedesarrollo.
    • Handle: RePEc:col:000124:002555
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    File URL: http://hdl.handle.net/11445/1018
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    Citations

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    Cited by:

    1. Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 26(57), pages 12-70, December.

    More about this item

    Keywords

    Sistemas Tributarios; Tributación; Competitividad; Finanzas Públicas;
    All these keywords.

    JEL classification:

    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • D41 - Microeconomics - - Market Structure, Pricing, and Design - - - Perfect Competition

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