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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Tipo de recurso:: Article of journal

Fecha de publicación:: 2021

Institución:: Universidad Antonio Nariño

Repositorio:: Repositorio UAN

Idioma:: spa

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spelling	2021-05-092024-10-10T02:36:49Z2024-10-10T02:36:49Zhttps://revistas.uan.edu.co/index.php/papeles/article/view/84010.54104/papeles.v12n24.840https://repositorio.uan.edu.co/handle/123456789/11003Colombia 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.application/pdfspaUNIVERSIDAD ANTONIO NARIÑOhttps://revistas.uan.edu.co/index.php/papeles/article/view/840/699https://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf2Papeles; Vol. 12 No. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120Papeles; Vol. 12 Núm. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120Papeles; v. 12 n. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 1202346-09110123-067010.54104/papeles.v12n24Reforma TributariaImpuesto al Valor AgregadoENPHIngresosIVATributary ReformValued Added TaxNHSIncomeVATAnalytical and Empirical Foundations for a Debate upon the VAT Reform in ColombiaFundamentos analíticos y empíricos para el debate sobre la reforma del IVA en Colombiainfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Garay Salamanca, LuisEspitia Zamora, Jorge123456789/11003oai:repositorio.uan.edu.co:123456789/110032024-10-14 03:49:37.83metadata.onlyhttps://repositorio.uan.edu.coRepositorio Institucional UANalertas.repositorio@uan.edu.co
dc.title.en-US.fl_str_mv	Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia
dc.title.es-ES.fl_str_mv	Fundamentos analíticos y empíricos para el debate sobre la reforma del IVA en Colombia
title	Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia
spellingShingle	Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA Tributary Reform Valued Added Tax NHS Income VAT
title_short	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_sort	Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia
dc.subject.es-ES.fl_str_mv	Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA
topic	Reforma Tributaria Impuesto al Valor Agregado ENPH Ingresos IVA Tributary Reform Valued Added Tax NHS Income VAT
dc.subject.en-US.fl_str_mv	Tributary Reform Valued Added Tax NHS Income VAT
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.
publishDate	2021
dc.date.accessioned.none.fl_str_mv	2024-10-10T02:36:49Z
dc.date.available.none.fl_str_mv	2024-10-10T02:36:49Z
dc.date.none.fl_str_mv	2021-05-09
dc.type.none.fl_str_mv	info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion
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dc.type.coar.spa.fl_str_mv	http://purl.org/coar/resource_type/c_6501
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dc.identifier.none.fl_str_mv	https://revistas.uan.edu.co/index.php/papeles/article/view/840 10.54104/papeles.v12n24.840
dc.identifier.uri.none.fl_str_mv	https://repositorio.uan.edu.co/handle/123456789/11003
url	https://revistas.uan.edu.co/index.php/papeles/article/view/840 https://repositorio.uan.edu.co/handle/123456789/11003
identifier_str_mv	10.54104/papeles.v12n24.840
dc.language.none.fl_str_mv	spa
language	spa
dc.relation.none.fl_str_mv	https://revistas.uan.edu.co/index.php/papeles/article/view/840/699
dc.rights.en-US.fl_str_mv	https://creativecommons.org/licenses/by-nc-sa/4.0
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dc.format.none.fl_str_mv	application/pdf
dc.publisher.en-US.fl_str_mv	UNIVERSIDAD ANTONIO NARIÑO
dc.source.en-US.fl_str_mv	Papeles; Vol. 12 No. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120
dc.source.es-ES.fl_str_mv	Papeles; Vol. 12 Núm. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120
dc.source.pt-BR.fl_str_mv	Papeles; v. 12 n. 24 (2020): Actualidad de la enseñanza de la ciencia en la universidad del siglo XXI; 103 - 120
dc.source.none.fl_str_mv	2346-0911 0123-0670 10.54104/papeles.v12n24
institution	Universidad Antonio Nariño
repository.name.fl_str_mv	Repositorio Institucional UAN
repository.mail.fl_str_mv	alertas.repositorio@uan.edu.co
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Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia

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