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Algunos aspectos de los fundamentos de la tributación

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  • Isidro Hernández Rodríguez

Abstract

El documento tiene como propósito exponer los fundamentos históricos y económicos de la tributación. Se muestra cómo las principales corrientes de pensamiento económico plantean los fundamentos de los gravámenes, y se traza la trayectoria histórica para mostrar los cimientos y cómo cambian los elementos básicos de la imposición de acuerdo al desarrollo que alcanzan las sociedades. Se expone cómo los principios sobre los que se asientan los gravámenes según la historiografía difieren en aspectos esenciales de los que plantean las teorías económicas. Mientras los sucesos históricos senalan que la tributación está ligada a la construcción y reconstrucción del Estado, el poder político, en la teoría económica se descarta esas relaciones y centra el interés analítico en los efectos que tiene la imposición sobre el proceso de acumulación del ingreso y el equilibrio económico. ****** The purpose of the document is to expose the historical and economic foundations of taxation. It shows how the main currents of economic thought raise the fundamentals of the levies, traces the historical trajectory to show the foundations and how the basic elements of taxation change according to the development that societies reach. It exposed how the principles on which taxes are based on, according to historiography differ in essential aspects from those posed by economic theories. While historical events indicate that taxation is linked to the construction and reconstruction of the State, political power, in economic theory these relations are discarded and the analytical interest focuses on the effects that taxation has on the process of accumulation of income and market equilibrium.

Suggested Citation

  • Isidro Hernández Rodríguez, 2018. "Algunos aspectos de los fundamentos de la tributación," Documentos de Trabajo, Escuela de Economía 16546, Universidad Nacional de Colombia, FCE, CID.
  • Handle: RePEc:col:000178:016546
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    File URL: http://fce.unal.edu.co/centro-editorial/docs/escuela-de-economia/93-algunos-aspectos-de-los-fundamentos-de-la-tributacion
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    More about this item

    Keywords

    impuestos; distribución; eficiencia; equidad; clases sociales; Estado; y federalismo fiscal;
    All these keywords.

    JEL classification:

    • B1 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • N4 - Economic History - - Government, War, Law, International Relations, and Regulation

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