Impacto de los Impuestos en el Contexto de la Desigualdad Económica en Colombia
No Thumbnail Available
Date
2024-12-26
Authors
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El impacto de los impuestos en el contexto de la desigualdad económica en Colombia es un fenómeno que por décadas ha afectado profundamente el desarrollo social y económico del país. A pesar de todos los esfuerzos realizados a lo largo de los años por parte del gobierno y la administración, el sistema tributario colombiano ha demostrado ser deficiente para reducir diferencias en la distribución de la riqueza. Este trabajo de investigación estudia cómo la estructura del sistema tributario impacta en la desigualdad económica, examinando sus características, implicaciones y los desafíos que enfrenta. Desde un enfoque histórico, Colombia ha lidiado con altos niveles de concentración de la riqueza y una distribución del ingreso exageradamente desigual. La Comisión Económica para América Latina y el Caribe (CEPAL) ha indicado que el índice de Gini en Colombia se ha mantenido entre 0,50 y 0,53 en los últimos años, lo que señala una grave desigualdad. A pesar de las reformas tributarias implementadas desde la década de los 90, los resultados han sido deficientes; aunque se ha aumentado la base tributaria, estas reformas no han logrado disminuir sustancialmente las desigualdades. Uno de los factores más críticos y relevantes que perpetúa toda esta situación, es la evasión de impuestos. Esta problemática limita la capacidad del Estado y la administración para recaudar los recursos necesarios para financiar políticas públicas efectivas y contundentes.
Economic inequality in Colombia is a persistent phenomenon that has profoundly affected the country's social and economic development. Despite the efforts made over the years, the Colombian tax system has proven insufficient to reduce the marked differences in the distribution of wealth. This research paper examines how the structure of the tax system impacts economic inequality, analyzing its characteristics, implications, and the challenges it faces. From a historical perspective, Colombia has grappled with high levels of wealth concentration and an extremely unequal distribution of income. The Economic Commission for Latin America and the Caribbean (ECLAC) has pointed out that the Gini index in Colombia has remained between 0.50 and 0.53 in recent years, indicating serious inequality. Despite the tax reforms implemented since the 1990s, the results have been mixed; Although the tax base has been increased, these reforms have not succeeded in significantly reducing inequalities. One of the most critical factors perpetuating this situation is tax evasion. This endemic problem limits the capacity of the State to raise the resources necessary to finance effective public policies
Economic inequality in Colombia is a persistent phenomenon that has profoundly affected the country's social and economic development. Despite the efforts made over the years, the Colombian tax system has proven insufficient to reduce the marked differences in the distribution of wealth. This research paper examines how the structure of the tax system impacts economic inequality, analyzing its characteristics, implications, and the challenges it faces. From a historical perspective, Colombia has grappled with high levels of wealth concentration and an extremely unequal distribution of income. The Economic Commission for Latin America and the Caribbean (ECLAC) has pointed out that the Gini index in Colombia has remained between 0.50 and 0.53 in recent years, indicating serious inequality. Despite the tax reforms implemented since the 1990s, the results have been mixed; Although the tax base has been increased, these reforms have not succeeded in significantly reducing inequalities. One of the most critical factors perpetuating this situation is tax evasion. This endemic problem limits the capacity of the State to raise the resources necessary to finance effective public policies
Description
Keywords
Desigualdad Económica, Evasión Fiscal, Sistema Tributario, Política Fiscal, Reforma Tributaria, Economic Inequality, Tax Evasion, Direct Taxes, Indirect Taxes