Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009

This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes and poverty, based on the relationship between taxation policy decisions and its possible impact on the social conditions of the population, specifically on poverty.The third part is an approach to the measurement of poverty and finally a correlation between poverty indicators and the evolution of the VAT  structure within the given period, concluding that changes in VAT contributed to lower the population’s incomes and thus increase poverty rates.The analysis proposed in the document is relevant to the extent that it allows to point out the impact of the tax structure and especially of the value added tax on the dynamics of social development of the country.

• Autores: Patiño Jacinto, Ruth Alejandra; Parra Jiménez, Orlando Darío
• Fecha de publicación: 2015
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/41175
• Acceso en línea: https://revistas.usantotomas.edu.co/index.php/activos/article/view/1770
• Palabra clave: Value Added Tax; progressivity; regressivity; poverty
• License: http://purl.org/coar/access_right/c_abf2