Sobre La Reforma Tributaria Estructural Que se Requiere en Colombia (On the Structural Tax Reform That Is Needed in Colombia. Reflections and Proposals)

Spanish Abstract: Este articulo examina las caracteristicas de una reforma tributaria estructural y equitativa. La tributacion no solo determina el recaudo, tambien incide en el aparato productivo y en la equidad. En Colombia la presion tributaria es muy baja, y los recursos son insuficientes para suministrar bienes publicos esenciales. El sistema impositivo deberia contribuir a consolidar una “nueva economia”, como la llama el gobierno, que impulse la industria, la agricultura y el turismo, y dependa menos de los hidrocarburos. Los impuestos deben favorecer la equidad, por ello la tributacion directa deberia aumentar en forma progresiva, con una tarifa mayor a medida que crece el ingreso. La reforma tributaria recien aprobada mejora el recaudo, pero no favorece la nueva economia ni la equidad, pues dio excesivo peso al iva y muy poco a los impuestos de renta y patrimonio. English Abstract: This article examines the characteristics of an equitable and structural tax reform. Taxation does not only determine revenue, but it also affects the productive apparatus and equitability. In Colombia, tax pressure is very low and resources are insufficient to provide essential public goods. The duty system should contribute to the consolidation of a “new economy”, as it is called by the government, which boosts industry, agriculture, and tourism, and which is less dependent on fossil fuels. Taxes should favor equitability, and so direct taxation should increase in a progressive manner, with a rate which rises as income increases. The recently passed tax reform improves revenue, but favor neither the new economy nor equitability, since it gave too much weight to V.A.T. and very little weight to income or wealth tax.