Publicación: Transparencia y equidad tributaria, hacia el futuro
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The size of the State in Colombia has grown markedly during the last fifteen years, as a result the need for more fiscal resources to meet public spending has increased, which has been the center of numerous debates and proposals for reforms that have not achieved degree of acceptance that is required to implement them, Congress and successive governments have approved more than ten tax reforms, an imbalance that has jeopardized the Colombian economy. Globally, the tax system is saturated with taxes, both direct and indirect taxes, where the tax burden on direct taxes falls mainly on companies; Colombia is the country where this proportion is higher, to this is added the well-known tax gap (evasion and avoidance), compared to some countries in Latin America- Therefore, the objective of the investigation is to analyze the Colombian tax system, based on how transparent and equitable our tax system is and we will investigate what is the desirable tax system for the Colombian economy towards the future. As a starting point, bibliographic review will be carried out on a database. It is complemented by an exploratory study because the results must be adjusted to the territorial context, important to carry out both the formulation and the approach to the problem, which will allow me to do more precise research.