The 2016 tax reform in Colombia: a patchwork quilt
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad del Valle
2019
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| author | Víctor Mauricio Castañeda Rodríguez |
| author_facet | Víctor Mauricio Castañeda Rodríguez |
| contents | The 2016 tax reform in Colombia: a patchwork quilt Víctor Mauricio Castañeda Rodríguez Administración y Contabilidad Income tax Tax reform Tax evasion Tax progressivity This paper analyzes the 2016 tax reform in Colombia, which, although initially presented as structural in the attempt to advance in aspects such as efficiency and equity in the tax system, in the end constituted only one more attempt to temporarily solve a fiscal deficit issue. In fact, this paper establishes that, although there has been progress on some issues, for instance the limiting of tax benefits for the purposes of the purging the Personal Income Tax, the schedular model also entails the risk that many taxpayers will not be taxed according to their capacity to pay, what could be called a counter-reform. In addition, it is proved through econometrics that greater collection and progressivity are not antagonistic purposes, so it is advisable that the next reform in this area chooses to make a more intensive use of direct taxes, although seeking to involve a greater number of taxpayers in the financing of the State, suggesting progress in evasion control. 2019 artículo científico 0120-4645 https://www.redalyc.org/articulo.oa?id=225068661007 https://www.redalyc.org/journal/2250/225068661007/ https://www.redalyc.org/journal/2250/225068661007/html/ https://www.redalyc.org/journal/2250/225068661007/225068661007.epub https://www.redalyc.org/journal/2250/225068661007/movil 10.25100/cdea.v35i65.7676 en http://www.redalyc.org/revista.oa?id=2250 Cuadernos de Administración application/pdf Universidad del Valle Cuadernos de Administración (Colombia) Num.65 Vol.35 |
| format | Artículo científico |
| id | redalyc_225068661007 |
| institution | Redalyc |
| language | en |
| publishDate | 2019 |
| publisher | Universidad del Valle |
| spellingShingle | The 2016 tax reform in Colombia: a patchwork quilt Víctor Mauricio Castañeda Rodríguez Administración y Contabilidad Income tax Tax reform Tax evasion Tax progressivity The 2016 tax reform in Colombia: a patchwork quilt Víctor Mauricio Castañeda Rodríguez Administración y Contabilidad Income tax Tax reform Tax evasion Tax progressivity This paper analyzes the 2016 tax reform in Colombia, which, although initially presented as structural in the attempt to advance in aspects such as efficiency and equity in the tax system, in the end constituted only one more attempt to temporarily solve a fiscal deficit issue. In fact, this paper establishes that, although there has been progress on some issues, for instance the limiting of tax benefits for the purposes of the purging the Personal Income Tax, the schedular model also entails the risk that many taxpayers will not be taxed according to their capacity to pay, what could be called a counter-reform. In addition, it is proved through econometrics that greater collection and progressivity are not antagonistic purposes, so it is advisable that the next reform in this area chooses to make a more intensive use of direct taxes, although seeking to involve a greater number of taxpayers in the financing of the State, suggesting progress in evasion control. 2019 artículo científico 0120-4645 https://www.redalyc.org/articulo.oa?id=225068661007 https://www.redalyc.org/journal/2250/225068661007/ https://www.redalyc.org/journal/2250/225068661007/html/ https://www.redalyc.org/journal/2250/225068661007/225068661007.epub https://www.redalyc.org/journal/2250/225068661007/movil 10.25100/cdea.v35i65.7676 en http://www.redalyc.org/revista.oa?id=2250 Cuadernos de Administración application/pdf Universidad del Valle Cuadernos de Administración (Colombia) Num.65 Vol.35 |
| title | The 2016 tax reform in Colombia: a patchwork quilt |
| topic | Administración y Contabilidad Income tax Tax reform Tax evasion Tax progressivity |
| url | https://www.redalyc.org/articulo.oa?id=225068661007 https://www.redalyc.org/journal/2250/225068661007/ https://www.redalyc.org/journal/2250/225068661007/html/ https://www.redalyc.org/journal/2250/225068661007/225068661007.epub https://www.redalyc.org/journal/2250/225068661007/movil |