Maestría Derecho Tributario

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13486

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Deber de contribuir y capacidad contributiva: el fundamento constitucional de la obligación tributaria en Colombia y Brasil
(Universidad Santo Tomás, 2026-09-28) Paredes Castellanos, Ana Milena; Barbosa Jaimes, Juan Camilo; Universidad Santo Tomás
Adopting a descriptive, comparative, and critical approach, this article examines the tax frameworks of Colombia and Brazil through their constitutional provisions, case law, statutory developments, and specialized doctrine. Its central thesis posits that the legitimacy of taxation does not rest merely on the formal enactment of a law, but on the tax system’s ability to distribute public burdens equitably, justly, and proportionally. While both jurisdictions share the imperative to raise revenue under the guiding principles of equity, equality, and progressivity without confiscatory effects, their legal architectures diverge. Brazil’s Federal Constitution explicitly establishes economic capacity as an organizing criterion (Article 145). In contrast, the Colombian Constitution omits an autonomous text for contributory capacity, relying instead on the triad of equity, efficiency, and progressivity to govern tax obligations across national and subnational levels.
Intercambio de información tributaria y derechos del contribuyente. Habeas data e intimidad frente al deber de colaboración fiscal en Colombia y Brasil
(Universidad Santo Tomás, 2026-09-23) Jimenez Zambrano, Yorleny; Zapata Tobon, Sebastián; Barbosa Jaimes, Juan Camilo; Universidad Santo Tomas
The automatic exchange of tax information (AEOI) has become the main tool the international community uses to confront cross-border tax evasion and avoidance, promoted by the Organisation for Economic Co-operation and Development (OECD) through the Common Reporting Standard (CRS) and channeled through the Convention on Mutual Administrative Assistance in Tax Matters. This article argues that, although they reach functionally convergent outcomes —administrative access to taxpayers' financial information without a prior judicial order—, neither the Colombian model, grounded in the express textual authorization of Article 15 of the Constitution, nor the Brazilian model, built through case law on Articles 5 and 6 of Complementary Law 105/2001, satisfactorily resolves the tension between the taxpayer's duty of fiscal cooperation and the rights to privacy, secrecy of data, and habeas data. The thesis rests on a nine-category comparative grid, applied in the same order to Colombia and Brazil, and on a discussion of specialized doctrine on tax audit powers and taxpayer-rights protection. The analysis shows that both legal systems concentrate their guarantees at the moment access is authorized and neglect the guarantees that should apply after the data has been transmitted, so that taxpayers effectively lose control over their financial information once it crosses the border. The article concludes that the decisive constitutional limit on automatic exchange does not depend on how access is authorized —textually or through case law— but on whether procedural safeguards exist after transmission, a deficit shared by Colombia and Brazil despite their different constitutional paths.
Reflexiones sobre la prohibición de confiscatoriedad, cláusula expresa en Brasil y principio derivado en Colombia. Una mirada desde la regulación fiscal ambiental
(Universidad Santo Tomás, 2026-09-25) Ortiz Marimón, Janis Paola; Pico Gonzalez, Vanessa Cecilia; Macia Carrasquilla, Samuel Tadeo; Parra Rojas, Laura Milena; Universidad Santo Tomas
This reflection article (artículo de reflexión) examines the prohibition against confiscatory taxation within the field of environmental fiscal law, contrasting its treatment in Colombia and Brazil. While Colombia lacks an express constitutional clause on this limit—having instead built it through case law based on the principles of equity, equality, and tax justice—Brazil enshrines it directly in Article 150, item IV of the 1988 Federal Constitution. Building on this regulatory asymmetry, the article examines how this disparity affects taxpayer predictability and legal certainty regarding environmentally oriented taxes. The analysis first addresses the theoretical foundations of green taxation from the standpoint of welfare economics and the "polluter pays" principle; second, the design of Colombia's environmental tax framework and the jurisprudential construction of the non-confiscation principle, illustrated through rulings of the Consejo de Estado and the Corte Constitucional; and third, the express treatment of this safeguard under the Brazilian legal system. The reflective analysis concludes by highlighting the structural tension between the deterrent effectiveness of environmental taxes and the constitutional limit on private property, proposing incentives as the preferred approach over fiscal restriction.
El valor probatorio de la información obtenida de Brasil en la determinación oficial del impuesto sobre la renta en Colombia
(Universidad Santo Tomás, 2026-09-23) Monsalve Fandiño, Diana Carolina; Pineda Perea, Carlely Julieth; Gómez Monterroza, Luis Adrián; Universidad Santo Tomas
Faced with growing risks of cross-border tax evasion and avoidance, the exchange of information between tax authorities has become a crucial tool for tax assessment processes and international cooperation, aiming to uphold tax principles such as equity, justice, and fiscal efficiency. This analytical article examines the evidentiary value of tax information obtained by the National Directorate of Taxes and Customs (DIAN) from the Brazilian Federal Revenue Service (Receita Federal do Brazil). This analysis is conducted within the regulatory framework of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and the Double Taxation Convention (DTC) signed between Colombia and Brazil—though the latter is not yet in force. The study addresses the official assessment procedure for income and complementary taxes applicable to individuals who are tax residents in Colombia. It resolves the central question regarding the constitutional limits that condition the presumption of veracity and legality of international public documentary evidence vis-à-vis the taxpayer's fundamental rights to due process, the right to challenge evidence, and the right to a legitimate defense, as well as the principles of confidentiality and the principle of specialty. This article analyzes the extent to which such information may be used without infringing upon the taxpayer's rights to due process, the right to challenge evidence, and the right to a legitimate defense. To this end, it examines the powers set forth in Articles 631, 684, 742, 744, and 746-1 of the Tax Statute, alongside relevant case law from the Constitutional Court and the Council of State. The conclusion is reached that while the information obtained from Brazil constitutes an indicator of high administrative relevance, it lacks definitive evidentiary value; its effectiveness within the Colombian tax process requires compliance with specific constitutional and procedural validity requirements, under which the *iuris tantum* presumption yields to the taxpayer's right to challenge the evidence.
Las cláusulas de limitación de beneficios y propósito principal del CDI Colombia–Brasil frente a la seguridad jurídica del contribuyente
(Universidad Santo Tomás, 2026-09-23) Muriel Obando, Cristhian Camilo; Ortega Martinez, Sildana Milena; Rosas Rodriguez, Erick Fabian; Romero Molina, Cesar Augusto; Universidad Santo Tomàs
The Double Taxation Convention (DTC) between Colombia and Brazil, aimed at eliminating double taxation and preventing tax evasion and avoidance, was signed in Brasília on August 5, 2022. It serves as a significant instrument for cooperation, incorporating measures to prevent instances of non-taxation or reduced taxation resulting from avoidance strategies or abusive practices. This study analyzes the compatibility of the Limitation on Benefits (LOB) and Principal Purpose Test (PPT) clauses found in the Colombia–Brazil DTC with taxpayer legal certainty, considering their role as mechanisms to prevent the abusive use of treaty benefits. The issue arises from the need to reconcile two distinct objectives within the DTC: preventing the abusive use of treaty benefits and ensuring that taxpayers can reasonably foresee the tax consequences of their transactions. To this end, the study examines the evolution of anti-abuse measures in double taxation conventions and analyzes Article 28 of the Colombia–Brazil DTC, identifying the criteria established by the LOB and PPT clauses while incorporating expert commentary and an analysis of Colombian Constitutional Court jurisprudence. The findings indicate that the DTC clauses are not incompatible with legal certainty, provided that their future application is grounded in an interpretation aligned with the text, object, and purpose of the convention. The study concludes that preventing abuse and fostering legal certainty are compatible objectives within DTCs, provided that a distinction is made between legitimate tax planning and abusive exploitation through predictable criteria that limit administrative discretion.
Intercambio de información automática CRS entre Colombia y Brasil: alcance retrospectivo frente a períodos fiscales anteriores a su operatividad
(Universidad Santo Tomás, 2026-09-22) González Sandoval, Diana Carolina; Palencia Pérez, Maria Cristina; Ruiz Ballesteros, Oscar Oswaldo; Gómez Monterroza, Luis Adrian; Universidad Santo Tomás
The Common Reporting Standard (CRS) for the automatic exchange of financial account information has substantially increased tax administrations’ capacity to identify foreign assets, income, and financial transactions held by their tax residents. Its use, however, raises a temporal issue when information currently obtained reveals or proves facts related to tax periods preceding the operational implementation of automatic exchange between Colombia and Brazil. This article examines the extent to which such information may be used without disregarding the temporal rules of the Convention on Mutual Administrative Assistance in Tax Matters (MAAC), Colombian evidentiary rules, legal certainty, and the finality of tax returns. Using a qualitative, documentary, jurisprudential, and legal-dogmatic methodology, the study examines the MAAC, the CRS, relevant provisions of the Colombian Tax Statute, and Constitutional Court and Council of State case law. It concludes that lawfully obtained international tax information may have retrospective evidentiary effects regarding past events. Nevertheless, such evidentiary effectiveness does not, by itself, extend statutory audit powers, reopen final tax returns, or restore administrative powers that have expired. A distinction must therefore be drawn between the temporal scope of international assistance, the admissibility and probative value of foreign information, and the temporal competence of the Colombian Tax Administration.
Incentivos tributarios y principio de igualdad: cuándo el beneficio deja de ser privilegio
(Universidad Santo Tomás, 2026-09-21) Cuello Hoyos, Esther Cecilia; Negrete Pérez, Sandy Elena; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
Tax incentives are a type of public policy that the state provides in tax treatment to promote certain economic, social, or environmental objectives. While these can be justified in the general interest, they can also undermine the principle of equality, as some taxpayers bear a lower tax burden than others in the same situation. This article explores the constitutional limits of tax incentives and when they might constitute a tax privilege. We draw on Brazil's experience, particularly its jurisprudential developments and its most recent tax reform around the principle of neutrality, as a reference point that illuminates by contrast the analysis centered on the Colombian legal system, and argue that differentiated treatment does not violate equality in itself, provided it serves a constitutionally permissible purpose, is based on objective criteria, and is reasonable and proportionate to the objective pursued. However, when this justification disappears, the advantage is disproportionate, and in such circumstances, the cost and impact on other taxpayers are insufficient to make the benefit legitimate and it resembles a tax privilege.
El agotamiento de las medidas internas de fiscalización como límite al intercambio de información tributaria por solicitud entre Colombia y Brasil
(Universidad Santo Tomás, 2026-09-21) León Gutiérrez, Ricardo Alberto; Jácome Trujillo, Wilson; Romero Molina, César Augusto; Universidad Santo Tomás
Exchange of information on request (EOIR) constitutes a fundamental instrument of international cooperation in addressing cross-border transactions and structures. Nevertheless, its use is subject to certain limitations intended to prevent the requested state from assuming investigative tasks that can reasonably be carried out by the requesting state through its own domestic powers. This article examines the scope of the exhaustion of domestic tax audit measures as a limitation on EOIR between Colombia and Brazil. The study adopts a qualitative, legal-doctrinal, documentary and comparative approach, based on an analysis of the Convention on Mutual Administrative Assistance in Tax Matters, the domestic legislation of Colombia and Brazil, the procedures applied by the DIAN and the Brazilian Federal Revenue Service, as well as reports issued by the Global Forum. The findings show that exhaustion does not require the mechanical use of all tax audit powers available to the requesting state; rather, it requires the use of measures that are legally available, materially appropriate and reasonably capable of obtaining the requested information, unless their application would entail disproportionate difficulties. The analysis further shows that foreseeable relevance and exhaustion operate as independent controls, since foreseeable relevance determines what information may legitimately be requested, whereas exhaustion establishes when it is justified to resort to international cooperation. Finally, the study concludes that failure to exhaust domestic measures initially affects the admissibility of the request, but does not, in itself, render the information obtained unlawful evidence or automatically result in the annulment of the tax assessment. Based on these findings, the article proposes a three-level control model and develops the concepts of substantive exhaustion and auditable exhaustion.
Análisis de la figura de los precios públicos frente a las tasas y tributos: estudio de caso en Pereira a partir del Acuerdo 078 de 2008
(Universidad Santo Tomás, 2026-09-21) Mejía Ortiz, Daniela; Barbosa Jaimes, Juan Camilo; Universidad Santo Tomás
This article analyzes the legal and constitutional tension between the concepts of public prices and tax-like fees (tasas), focusing on the case of Pereira’s Municipal Agreement 078 of 2008, which regulated the commercial use of public space. Through a descriptive-explanatory approach based on jurisprudential and doctrinal analysis, it examines how the local administration attempted to present a compulsory charge as a consensual contractual "public price" by applying rigid formulas such as the Unit of Value for Urban Furniture (UVA) and the Unit of Value for Public Space (UVEP). The study delves into the ruling of the Administrative Court of Risaralda on July 3, 2025, which declared the partial nullity of this tariff structure upon proving that it operated as a de facto fee or "shadow tax" unilaterally imposed without prior legislative authorization from Congress, violating the principles of legality and reserve of law. Finally, the paper offers a critique of the impact of these levies on the right to work and the basic livelihood (mínimo vital) of small-scale informal merchants, proposing technical alternatives to bridge the current regulatory vacuum through either a genuine bilateral public contract or a national enabling law.
Extrafiscalidad y capacidad contributiva: Dilemas constitucionales de la chatarrización vehicular y la sostenibilidad del ambiente en Colombia
(Universidad Santo Tomás, 2026-09-15) Ardila Herrera, German; Solarte suarez, Martín alfredo; García Gil, Daniel Augusto; Parra Rojas, Laura Milena; Universidad Santo Tomás
To reduce the environmental impact generated by VCFs (old motor vehicles), Colombia has To analyze the non-fiscal purposes and contributory capacity—specifically the constitutional dilemmas surrounding vehicle scrapping and environmental sustainability in Colombia—one must understand that employing such tax tools raises questions regarding the constitutional principles governing the tax system, such as fairness, gradualism, and the capacity to contribute; this gives rise to a legal debate that influences the adoption of fiscal measures. Typically, older vehicles or those lacking regular maintenance are the primary polluters, and their owners often belong to sectors with limited economic and financial means to modernize their productive assets (Cutiva Medina et al., 2022). Consequently, the principles of equity, contributory capacity, and the prohibition against confiscatory taxation serve as substantive constitutional limits and essential corrective safeguards. A levy that fails to consider the precarious economic situation of owners relying on these vehicles for their livelihood would infringe upon the "vital minimum" and vertical equity, thereby rendering the measure unconstitutional (Gutiérrez, et al., 2024). Thus, the core legal issue lies in determining whether the current tax regarding the scrapping of fossil-fuel vehicles (FFVs) in Colombia—intended as an efficient environmental protection tool—is appropriate without violating principles of tax equity, particularly given the context of socioeconomic inequalities (ANC, 1991).
De la rigidez a la incertidumbre jurídica: Tensiones y desafíos del modelo ecléctico en la potestad tributaria territorial en Colombia
(Universidad Santo Tomás, 2026-09-16) Puentes Gómez, Alexander; Lozano Campos, Diana Gicela; Romero Molina, César Augusto; Universidad Santo Tomás
This article analyzes the evolution of the jurisprudence of the Colombian Constitutional Court regarding territorial taxing power, with particular emphasis on the tension between territorial fiscal autonomy, recognized in Article 287 of the 1991 Constitution, and the principles of tax legality, predetermination, and stability established in Article 338. The study adopts a doctrinal-jurisprudential approach to identify the main stages in the Court’s interpretation: an initially rigid or centralist approach, followed by a more flexible approach, and ultimately an eclectic model based on shared competence and the doctrine of determinability. The analysis examines constitutional provisions, judicial precedents, and doctrinal contributions, and considers cases concerning the industry and commerce tax, the motor vehicle tax, and territorial fees and surcharges. The findings show that, although the eclectic model has contributed to balancing territorial autonomy and the statutory reservation principle, significant practical challenges remain in the exercise of territorial taxing powers. In particular, the lack of uniform criteria regarding concepts such as the “minimum legal framework,” “general parameters,” “determinable taxable event,” and “minimum regulatory intensity” has generated divergent interpretations, regulatory heterogeneity, and increased litigation. Consequently, while shared competence strengthens fiscal decentralization and gives substantive effect to territorial autonomy, it also creates legal uncertainty for both territorial entities and taxpayers. The article concludes that greater legal precision is required to define the distribution and limits of taxing powers between the national government and territorial entities, in order to reconcile fiscal autonomy with tax legality, legal certainty, and the predictability of the tax system.
Análisis del incentivo a la generación de energía eléctrica a través de fuentes no convencionales en materia de impuesto de renta. Desde la perspectiva de la equidad contributiva
(Universidad Santo Tomás, 2026-09-01) Cabrera García, Diana Alexandra; Ortiz García, Jenny Alexandra; Parra Rojas, Laura Milena; Universidad Santo Tomás
The Colombian State has implemented public policy tax incentives to promote electricity generation projects based on non-conventional energy sources (NCES), with the aim of stimulating private investment and diversifying the energy matrix. Following the enactment of Law 1715 of 2014, later amended by Law 2099 of 2021, the formal beginning of the energy transition was established. However, its effectiveness has been limited mainly due to delays in administrative procedures, legal uncertainty, and regulatory changes. Because of its reduced impact, the proposal may prove unprofitable for small-scale projects. This article analyzes the tax incentive consisting of the income tax, its redistributive impact, and its effectiveness, from the perspective of tax equity
Territorialidad del Impuesto de Industria y Comercio en las plataformas digitales de comercio electrónico en Bogotá
(Universidad Santo Tomás, 2026-08-25) Olaya Vanegas, Marily; Romero Molina, Cesar Augusto
The application of the Industry and Commerce Tax (ICA) in the context of digital e-commerce platforms presents challenges due to the dematerialization of economic activities and the participation of multiple actors across jurisdictions, generating uncertainty in determining the taxable base in Bogotá. Objective: To propose criteria that enable the local tax authority to determine the ICA taxable base for digital platforms. Method: A legal-analytical approach was applied through the review of the regulatory framework, case law, and administrative doctrine, complemented by an analysis of the economic and legal characteristics of digital platforms. Results: The study identified normative gaps in the application of the territoriality principle, as well as potential mechanisms of tax avoidance and evasion related to digital intermediation, income fragmentation, and the lack of physical presence. A typology of platforms was also established to differentiate tax challenges according to business models. Discussion: Findings show that traditional ICA criteria are insufficient to address digital economy dynamics, making it necessary to adopt integrated legal, economic, and operational criteria to improve efficiency, equity, and tax enforcement at the territorial level. Keywords: Industry and commerce tax, territoriality, digital platforms, e-commerce.
Plan estratégico para mitigar la evasión fiscal en la zona hotelera de Playa Blanca
(Universidad Santo Tomás, 2026-08-21) Sierra Morante, Yarledis Margoth; Baquero Oviedo, Johanna María; Morelos Henríquez, Adriano Víctor; Pino Jaimes, Cindy Lorena; Universidad Santo Tomás
In the Playa Blanca tourist area of Barú Island, situations have been reported involving the issuance of informal consumption receipts, commonly called "order slips," instead of the supporting documents required by Colombian tax regulations. This situation raises questions about compliance with the formal obligation to issue electronic invoices and its potential effects on the traceability of economic transactions and on tax control mechanisms. This research aimed to design a strategic plan to mitigate factors associated with tax evasion in the Playa Blanca hotel zone, based on an analysis of the current regulatory framework and a diagnosis of compliance with the formal obligation to issue electronic invoices. The study was conducted using a qualitative, socio-legal approach. Data collection techniques included document analysis, structured non-participant observation in tourist establishments, and a review of public complaints related to the phenomenon under study. The results allowed for the identification of potential discrepancies between the regulations governing electronic invoicing and certain commercial practices observed in the area. Among the issues identified were the use of order slips to support some transactions, the limited documentary traceability of certain operations, the frequent use of cash, and the differences in connectivity observed in some areas of Playa Blanca. Based on these findings, a strategic plan was formulated to strengthen compliance with the formal obligation to issue electronic invoices, promote the formalization of economic activities, and contribute to mitigating factors associated with tax evasion in the tourism sector of Playa Blanca, Isla de Barú.
Optimización del Recaudo del IVA en el Comercio Electrónico Transfronterizo de Bienes materiales en Colombia: Analizar la Implementación del Marco Recomendado por la OCDE
(Universidad Santo Tomás, 2026-08-21) Rodriguez Arenas, Jakeline; Rueda Bueno, Yackeline; Cabrera Valbueno, Gabino Elias; Martínez Ortega, Betzaida del Pilar; Universidad Santo Tomás
Problem: The current VAT collection scheme for cross-border purchases of tangible goods to Colombia presents gaps due to undervaluation, consignment splitting, asymmetries derived from thresholds, and gaps in platform liability, affecting competitive neutrality and tax equity. Objective: To propose a regulatory, operational, and educational roadmap for implementing OCDE recommendations in Colombia to optimize VAT collection in e-commerce of tangible goods. Method: A comparative legal and public policy study that integrates national regulatory analysis, a review of OCDE/WCO guidelines, and experiences from the EU, the United Kingdom, Australia, New Zealand, Norway, and Singapore; and an assessment of the impact on equity and fiscal sustainability using institutional viability criteria. Results: VAT collection at the point of sale through a simplified non-resident regime, marketplace liability as a "deemed supplier," elimination/harmonization of the de minimis tax, mandatory prior data with the tax identifier, and a single import window interoperable with customs are identified as a cost-effective solution. Discussion: These measures strengthen horizontal and vertical equity, reduce administrative costs, improve traceability and clearance times, and mitigate FTA asymmetries with operational tools. A gradual implementation with pilots, proportional penalties, facilitation benefits, and a segmented tax culture program is recommended to ensure compliance and legitimacy of the system. Keywords: VAT, e-commerce, low-value goods, OCDE, Colombia
Recaudo Fiscal y Salud en Colombia: Impuestos Saludables
(Universidad Santo Tomás, 2026-08-13) Lizcano Villamizar, Rosa Helena; Hurtado Castrillón, Luisa Fernanda; Montañez Bohórquez, Sandra Milena; Benavides Mendoza, Gissette Carolina; Universidad SantoTomas
The "health taxes" in Colombia were introduced through Law 2277 of 2022. These taxes represent one of the most recent developments in the interaction between fiscal and public health policy. Their purpose is to discourage the purchase and consumption of products that pose potential health risks, thereby modifying consumption patterns, promoting healthier habits, and reducing the incidence of non-communicable diseases. According to the World Bank, these diseases, including cancer, heart disease, and diabetes, are the leading cause of illness and death in the country and are associated with the consumption of these products. These "health taxes" can be defined as levies paid on the import, production, and sale of highly processed beverages with high sugar content, along with ultra-processed food products of industrial origin. These products are distinguished by their high content of added sugars, sodium, and saturated fatty acids. This type of tax allows for increased public revenue, which in turn will serve as a source of funding in the budget for health prevention and care.
¿El impuesto a las bebidas ultraprocesadas azucaradas ha modificado los hábitos de los consumidores en Colombia?
(Universidad Santo Tomás, 2026-08-13) Cuello Taboada, Fabián Andrés; Atehortua Hernández, Paula Andrea; Centeno Villaruel, Ledaus; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
As health is a fundamental right, its protection through public policies becomes necessary, and these policies must affect all aspects of citizens’ lives. In this sense, they are not only aimed at restoring deteriorated health but also at modifying living conditions and habits, since doing so can impact public health and reduce the expenses associated with it. In this way, efforts are applied preventively rather than restoratively. In this article, we aim to analyze whether health taxes have achieved their primary purpose, namely discouraging the consumption of foods high in sugar and saturated fats, and consequently modifying eating habits. Additionally, we seek to examine whether the other measures implemented by the national government may have been responsible for these behavioral changes.
Naturaleza de los tributos cedidos a los entes territoriales: alcances y límites
(Universidad Santo Tomás, 2026-08-06) Vanegas Vargas, Deisy Katerinee; Delgado Dacto, Johana Andrea; Mc’nish Pastrana, Sirly; Gómez Monterroza, Luis Adrián; Universidad Santo Tomás
The article analyzes the legal nature of ceded taxes transferred to territorial entities in Colombia, examining their scope and limits within the framework of the decentralized unitary State model enshrined in the Political Constitution of Colombia. Drawing on a normative, jurisprudential, and doctrinal review, it reflects on the cession of national revenues as a mechanism for strengthening territorial fiscal capacity and as an instrument for guaranteeing the administrative and financial autonomy of departments, municipalities, and districts. The concept of ceded taxes is addressed and distinguished from own-source taxes and state transfers. The article highlights that, although their collection or administration may be entrusted to territorial entities, normative and structural ownership remains with Congress. In this regard, it examines the criteria established by the Constitutional Court regarding the scope of territorial fiscal autonomy, noting that such autonomy is not absolute. The article also reflects on the structural tensions between territorial autonomy and the fiscal unity of the State, through an analysis of the classification of revenues into endogenous and exogenous sources and of the jurisprudential criteria that delimit legislative intervention in each case. The article concludes that ceded taxes constitute a relevant mechanism for territorial financing, yet insufficient to guarantee full fiscal autonomy. It therefore argues for progress toward a more balanced model that strengthens own-source revenues, expands opportunities for territorial participation in normative configuration, and consolidates more effective fiscal coordination schemes.
Efectividad de la relación causal entre el impuesto a las bebidas ultraprocesadas azucaradas (IBUA) y la protección del derecho fundamental a la salud en Colombia
(Universidad Santo Tomás, 2026-08-06) Ruiz Mena, Angela María; Betancourt Nieto, Maryely; Benavides Mendoza, Gissette Carolina; Universidad Santo Tomás
This article analyzes the causal relationship between the Tax on Ultra-Processed Sugary Beverages (hereinafter IBUA) and the protection of the fundamental right to health in Colombia, from a legal-tax and public health perspective. It examines the legal, constitutional, and jurisprudential foundations of the tax, as well as its alignment with principles such as progressivity, horizontal and vertical equity, efficiency, ability to pay, and legislative freedom.The study contrasts the theoretical causal chain of the tax, which can be summarized as follows: price increase, reduced consumption, decrease in risk factors, and improved health; with the available evidence on consumption patterns and the prevalence of Non-Communicable Diseases (NCDs). In conclusion, it shows that the IBUA has generated a moderate reduction in the frequency of consumption, mainly among young people and lower-income households; however, its impact on the structural transformation of dietary habits, according to public health indicators, remains limited and heterogeneous. Thus, it is concluded that the extra-fiscal effectiveness of the tax depends on its articulation with complementary public policies of nutritional education, regulation of advertising and promotion of healthy food environments.
Impuesto nacional al consumo de bolsas plásticas: ¿quien contamina paga o simbólico?
(Universidad Santo Tomás, 2026-08-05) Quintero Gómez, Mónica Paola; López Albaracín, Luz Dary; Aldana Cumplido, Paula Andrea; Parra Rojas, Laura Milena; Universidad Santo Tomás
This article examines the effectiveness of the national tax on plastic bags in Colombia, introduced by Law 1819 of 2016, as a green fiscal policy instrument aimed at environmental protection. The analysis is based on the “polluter pays” principle, internationally recognized in the 1992 Rio Declaration (Principle 16), which promotes the internalization of environmental costs through economic instruments. In this context, the study evaluates whether this tax effectively transfers the environmental cost of plastic use to consumers and whether it encourages changes in consumption patterns. Using a qualitative approach that combines regulatory analysis with the observation of commercial practices, the study identifies limitations in the tax’s effectiveness, particularly due to its low cost and limited deterrent capacity. Furthermore, although the tax incorporates an extrafiscal purpose aligned with sustainability, its current design does not fully realize the “polluter pays” principle, as it fails to adequately internalize environmental costs or generate significant changes in consumer behavior. Therefore, while the tax represents progress in the adoption of green fiscal policy in Colombia in line with international guidelines, its impact remains limited, highlighting the need for regulatory adjustments to strengthen its environmental effectiveness

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