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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Autores:
Garay Salamanca, Luis
Espitia Zamora, Jorge
Tipo de recurso:
Article of journal
Fecha de publicación:
2021
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/5489
Acceso en línea:
http://revistas.uan.edu.co/index.php/papeles/article/view/840
http://repositorio.uan.edu.co/handle/123456789/5489
Palabra clave:
Tributary Reform
Valued Added Tax
NHS
Income
VAT
Reforma Tributaria
Impuesto al Valor Agregado
ENPH
Ingresos
IVA
Rights
openAccess
License
Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
id UAntonioN2_da0fb0661b60f6a8516d119cbe1db2ea
oai_identifier_str oai:repositorio.uan.edu.co:123456789/5489
network_acronym_str UAntonioN2
network_name_str Repositorio UAN
repository_id_str
spelling Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)Acceso abiertohttps://creativecommons.org/licenses/by-nc-sa/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Garay Salamanca, LuisEspitia Zamora, Jorge2021-11-10T00:53:15Z2021-11-10T00:53:15Z2021-05-09http://revistas.uan.edu.co/index.php/papeles/article/view/84010.54104/papeles.v12n24.840http://repositorio.uan.edu.co/handle/123456789/5489Colombia 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 Nariñohttp://revistas.uan.edu.co/index.php/papeles/article/view/840/6992346-09110123-067010.54104/papeles.v12n24PAPELES; 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 - 120Tributary ReformValued Added TaxNHSIncomeVATReforma TributariaImpuesto al Valor AgregadoENPHIngresosIVAAnalytical 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/publishedVersionhttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85123456789/5489oai:repositorio.uan.edu.co:123456789/54892024-10-09 22:39:01.046https://creativecommons.org/licenses/by-nc-sa/4.0/Acceso abiertometadata.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
Tributary Reform
Valued Added Tax
NHS
Income
VAT
Reforma Tributaria
Impuesto al Valor Agregado
ENPH
Ingresos
IVA
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.creator.fl_str_mv Garay Salamanca, Luis
Espitia Zamora, Jorge
dc.contributor.author.spa.fl_str_mv Garay Salamanca, Luis
Espitia Zamora, Jorge
dc.subject.en-US.fl_str_mv Tributary Reform
Valued Added Tax
NHS
Income
VAT
topic Tributary Reform
Valued Added Tax
NHS
Income
VAT
Reforma Tributaria
Impuesto al Valor Agregado
ENPH
Ingresos
IVA
dc.subject.es-ES.fl_str_mv Reforma Tributaria
Impuesto al Valor Agregado
ENPH
Ingresos
IVA
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 2021-11-10T00:53:15Z
dc.date.available.none.fl_str_mv 2021-11-10T00:53:15Z
dc.date.issued.spa.fl_str_mv 2021-05-09
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/article
dc.type.coarversion.none.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
format http://purl.org/coar/resource_type/c_6501
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.uan.edu.co/index.php/papeles/article/view/840
10.54104/papeles.v12n24.840
dc.identifier.uri.none.fl_str_mv http://repositorio.uan.edu.co/handle/123456789/5489
url http://revistas.uan.edu.co/index.php/papeles/article/view/840
http://repositorio.uan.edu.co/handle/123456789/5489
identifier_str_mv 10.54104/papeles.v12n24.840
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.uan.edu.co/index.php/papeles/article/view/840/699
dc.rights.none.fl_str_mv Acceso abierto
dc.rights.license.spa.fl_str_mv Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
dc.rights.uri.spa.fl_str_mv https://creativecommons.org/licenses/by-nc-sa/4.0/
dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf2
rights_invalid_str_mv Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
Acceso abierto
https://creativecommons.org/licenses/by-nc-sa/4.0/
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad Antonio Nariño
dc.source.none.fl_str_mv 2346-0911
0123-0670
10.54104/papeles.v12n24
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
institution Universidad Antonio Nariño
repository.name.fl_str_mv Repositorio Institucional UAN
repository.mail.fl_str_mv alertas.repositorio@uan.edu.co
_version_ 1814300303095234560

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