Tax structure will be more regresiveness if approved the reform
This paper make an analysis of principal proposals realized by Colombian Govermentin the frame or Tax Reform Initiative, presented to the public in October of 2016, and finally approved in december of same year, under the 1819 law. These analysis raises the inconvenience of main lines proposed by Ta...
| Autor Principal: | Red Colombiana por la Justicia Tributaria, Red |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Universidad Santo Tomás, Bogotá-Colombia
2018
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| Materias: | |
| Acceso en línea: |
http://revistas.usta.edu.co/index.php/activos/article/view/3977 |
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| Sumario: |
This paper make an analysis of principal proposals realized by Colombian Govermentin the frame or Tax Reform Initiative, presented to the public in October of 2016, and finally approved in december of same year, under the 1819 law. These analysis raises the inconvenience of main lines proposed by Tax Reform, in a economical context particularly complex, and where new conditions in Taxes like Added-Value - AVT, will reduce notoriously the capacity of family´s consumption, while in direct taxes, like Income and Heritage, especially payed by great capitals obtain substancial reliefs.The paper concludes that the goverment proposed increasing the regresivity of colombian tax system, worse the life conditions, especially of low income households. |
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