Editorial
About taxes and other demons Colombia is one of the Latin American countries where the tax system is dynamic, 20 tax reforms in 17 years are proof of this (on average one every 18 months). Many of these reforms are preceded by “spectacular” announcements: almost every tax reform presented and approv...
| Autor Principal: | Valero Zapata, Gloria Milena |
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| Otros Autores: | Díaz Jiménez, Michael Andrés, Bautista, Jairo Alonso |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Universidad Santo Tomás, Bogotá-Colombia
2018
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| Acceso en línea: |
http://revistas.usta.edu.co/index.php/activos/article/view/3983 |
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| Sumario: |
About taxes and other demons Colombia is one of the Latin American countries where the tax system is dynamic, 20 tax reforms in 17 years are proof of this (on average one every 18 months). Many of these reforms are preceded by “spectacular” announcements: almost every tax reform presented and approved is often said to be “structural” and that it will change “radically” the dynamics of taxes in Colombia.Almost every attempt at reform begins by indicating that government expenditures have grown and that greater urgent efforts are urgently needed to cover the “fiscal gap”, while at the same time each reform has a debate on the inequality and injustice of taxes in Colombia, as well as emphasizing the priority of “maintaining efficiency and economic competitiveness” and offering alternatives to generate a tax system that apparently solves this “triple problem”.However, it is clear that the reforms hardly solve any of them: they are not able to raise the collection radically, because along with every decision to increase it, there is one that erodes taxable bases, creates exemptions or simply generates benefits for taxpayers who have failed to pay (the so-called tax amnesties). On the other hand, they also do not solve the efficiency problems of the tax system because it uses high tariffs, major distortions –particularly in income tax– and tedious control processes, issues that now under the convergence of accounting systems to IFRS tends to worsen. Finally it does not solve the problem of equality, since in the end the decision to charge more is broken by the weakest link in the chain: the average taxpayer, who does not have the capacity for political lobbying before the congress and the executive, who is not listen to, but on the other hand is the one who does not protest.And this scenario repeats after every tax reform, increasing the disorder and generating greater obstacles not only to taxpayers but to accountants, who play at all times with new rules of the game, creating new needs for updating, new discussions about interpretations that must be made about tax processes, new resistance to the payment of taxes and also increases taxpayers’ disagreement.This is in part the overview the articles that make up this edition of the journal Revista Activos seek to present, through different approaches: from the structural problems of the tax system, to the specific and precise ones that organizations or sectors of organizations face.We hope as always that this edition meets the expectations of our readers.SincerelyEditorial team journal Revista ActivosGloria Valero, Michael Díaz, Jairo Bautista |
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