Colombia: estimación de un modelo VAR para el producto interno bruto y la recaudación de impuestos (2000 – 2011)

Taxes are compulsory charges individuals and companies have to pay to finance state spending, but the compulsory taxation generates a higher operating cost to the entities and hampers their progress. According to the review of the literature these two are highly correlated, therefore, in this working paper seeks to establish whether there is indeed such a correlation between growth rates and a fiscal policy shock in terms of taxes affects the production and vice versa. This is done through the methodology of vector autoregressive (VAR). Finding out that Colombia runs a system of fiscal policies with a unidirectional causality between the growth rates of GDP growth rate of taxes, which indicates that the tax system is in a fit state to pick up the changes in the GDP.

• Autores: Parra T., Cindy Gissel
• Tipo de recurso: Article of investigation
• Fecha de publicación: 2011
• Institución: Universidad Sergio Arboleda
• Repositorio: Repositorio U. Sergio Arboleda
• Idioma: spa
• OAI Identifier: oai:repository.usergioarboleda.edu.co:11232/74
• Acceso en línea: http://hdl.handle.net/11232/74
• Palabra clave: Política fiscal – Colombia; Impuestos - Colombia; Recaudación de impuestos -Colombia; Producto interno bruto; Modelos de vectores autorregresivos (VAR); Sistema de política fiscal anticíclica; impuesto; PIB; fiscal policy; tax; GDP; vector autoregressive moldes
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia (CC BY-NC-ND 2.5 CO)