UNA APROXIMACIÓN A LA EVOLUCIÓN DE LOS IMPUESTOS Y LA CURVA DE LAFFER EN COLOMBIA (1990-2008)

Authors

  • Jhoana Patricia Bolaños Muñoz Universidad de Nariño

Keywords:

tributary structure, Laffer curve, rates

Abstract

This article seeks to approach the evolution of the tributary structure in Colombia, and the application of the economic theory concerning the Laffer curve during the last nineteen years. In Colombia approximately has happened two tributary reformations for every presidential period; Each one of these reformations has brought increments in the rates and tribu tary bases, mainly by the indirect way; a big part of the indirect tax weigh that the country has today, have been derived of the opening trade and the constitutional changes of 1990. The graphic analyse, showed that the in the medium term, excessive tributary increments has made fall the State tributary incomes instead of increase it potentially.

Downloads

Download data is not yet available.

References

ARANGUREN, Mario. La política tributaria en Colombia. Disponible en la dirección electrónica: http://www.contraloriagen,gov.co/html.RevistaEc/pdfs/289_2informe_1politica.pdf

CÁRDENAS, Mauricio. (2009), Introducción a la Economía Colombiana (2ª ed). Bogotá: Editorial Alfaomega.

CLAVIJO Sergio. Política Fiscal y Estado en Colombia.

DIAN, Colombia [n.d]. Ingresos tributarios administrados por la DIAN 1970-2009 en millones de pesos corrientes. Disponible en la dirección electrónica: http://www.dian.gov.co .

DIAN, Colombia [n.d]. Las reformas tributarias 1990-2003. Disponible en la dirección electrónica: http://www.dian.gov.co/dian.

La curva de Laffer y los desestabilizadores automáticos. Disponible en la dirección electrónica: http://www.eumed.net/cursecon/11/laffer.htm

SAMUELSON, P., & NORDHAUS W. Economía (18 ed.). Madrid, España: Mc Graw Hill Interamericana.

Downloads

Published

2013-05-10

How to Cite

Bolaños Muñoz, J. P. (2013). UNA APROXIMACIÓN A LA EVOLUCIÓN DE LOS IMPUESTOS Y LA CURVA DE LAFFER EN COLOMBIA (1990-2008). Tendencias, 11(1), 7–23. Retrieved from https://revistas.udenar.edu.co/index.php/rtend/article/view/590

Issue

Vol. 11 No. 1 (2010): Vol. XI No. 1 Primer Semestre Enero-Junio 2010

Section

Articles

License

Those authors who have publications with this journal, accept the following terms:

This journal is licensed under a Creative Commons Reconocimiento-NoComercial 4.0 Internacional License. The articles can be copied, distributed, adapted and communicated publicly, as long as the credits of the work are recognized and the respective source is quoted. This work can not be used for commercial purposes.

To increase their visibility, documents are sent to databases and indexing systems.

The content of the items is the responsibility of each author, and does not compromise in any way, journal or institution.