Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia
Colombia has a structural deficit. It requires a deep tributary reform, which is ignored by the government, since it must check the fiscal covenant with companies, with the richest one percent and one per thousand people of the country. For the national government, it is easier to charge all the foo...
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Universidad Antonio Nariño
2021
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| author | Garay Salamanca, Luis Espitia Zamora, Jorge |
| author_facet | Garay Salamanca, Luis Espitia Zamora, Jorge |
| author_sort | Garay Salamanca, Luis |
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| description | Colombia has a structural deficit. It requires a deep tributary reform, which is ignored by the government, since it must check the fiscal covenant with companies, with the richest one percent and one per thousand people of the country. For the national government, it is easier to charge all the food basket in the general fee of 19%. The valued added tax, as well as the consumption one, are regressive taxes, since they are paid by the final consumers, regardless of their level of income. For that reason, the detailing results of income concentration in Colombia and the increase of poverty are presented here. Such results were produced by a simulation exercise with the microdata of the last National Household Survey. |
| format | info:eu-repo/semantics/publishedVersion |
| id | repositorio.uan.edu.co-123456789-5489 |
| institution | Repositorio Digital UAN |
| language | spa |
| publishDate | 2021 |
| publisher | Universidad Antonio Nariño |
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| spelling | repositorio.uan.edu.co-123456789-54892024-10-09T22:39:01Z Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia Fundamentos analíticos y empíricos para el debate sobre la reforma del IVA en Colombia Garay Salamanca, Luis Espitia Zamora, Jorge Tributary Reform Valued Added Tax NHS Income VAT Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA Colombia has a structural deficit. It requires a deep tributary reform, which is ignored by the government, since it must check the fiscal covenant with companies, with the richest one percent and one per thousand people of the country. For the national government, it is easier to charge all the food basket in the general fee of 19%. The valued added tax, as well as the consumption one, are regressive taxes, since they are paid by the final consumers, regardless of their level of income. For that reason, the detailing results of income concentration in Colombia and the increase of poverty are presented here. Such results were produced by a simulation exercise with the microdata of the last National Household Survey. Colombia tiene un déficit estructural. Requiere de una reforma tributaria profunda, de la que la institucionalidad hace caso omiso, pues, debe pasar por revisar el pacto fiscal con las empresas, con el uno por ciento y el uno por mil más rico del país. Para el gobierno nacional resulta más fácil gravar toda la canasta familiar a la tarifa general del 19%. El impuesto al valor agregado, como el del consumo, son impuestos regresivos, ya que los paga el consumidor final, independientemente de su nivel de ingreso. Por tal razón, aquí se presentan los resultados de profundización de la concentración del ingreso en Colombia, así como el aumento de la pobreza, resultados que arrojó un ejercicio de simulación con los microdatos de la última Encuesta Nacional de Presupuesto de los Hogares. 2021-11-10T00:53:15Z 2021-11-10T00:53:15Z 2021-05-09 info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/article http://purl.org/coar/version/c_970fb48d4fbd8a85 http://revistas.uan.edu.co/index.php/papeles/article/view/840 10.54104/papeles.v12n24.840 http://repositorio.uan.edu.co/handle/123456789/5489 spa http://revistas.uan.edu.co/index.php/papeles/article/view/840/699 Acceso abierto Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) https://creativecommons.org/licenses/by-nc-sa/4.0/ info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 application/pdf Universidad Antonio Nariño 2346-0911 0123-0670 10.54104/papeles.v12n24 PAPELES; Vol. 12 No. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120 PAPELES; Vol. 12 Núm. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120 |
| spellingShingle | Tributary Reform Valued Added Tax NHS Income VAT Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA Garay Salamanca, Luis Espitia Zamora, Jorge Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title | Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title_full | Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title_fullStr | Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title_full_unstemmed | Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title_short | Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia |
| title_sort | analytical and empirical foundations for a debate upon the vat reform in colombia |
| topic | Tributary Reform Valued Added Tax NHS Income VAT Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA |
| url | http://revistas.uan.edu.co/index.php/papeles/article/view/840 http://repositorio.uan.edu.co/handle/123456789/5489 |
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