Impacto del impuesto general sobre las ventas en la economía peruana: lecciones para Colombia

Abstract

This article examines the impact of the General Sales Tax (IGV) on the Peruvian economy and proposes lessons applicable to the Colombian context. Through a comparative analysis, it highlights the importance of fiscal decentralization in Peru, where the redistribution of the IGV has strengthened local governments, although it poses fiscal sustainability challenges. For Colombia, implementing similar mechanisms requires strict controls to ensure the efficient use of public resources. Furthermore, the digital modernization of the Peruvian tax administration has improved transparency and fiscal efficiency, suggesting that Colombia could benefit from adopting comparable technologies to reduce evasion. The study also addresses the regressive nature of the IGV, underscoring the need for compensatory policies to protect the most vulnerable sectors. Finally, it emphasizes prudence in the implementation of tax reforms, ensuring that they are supported by sound technical analysis to avoid fiscal imbalances and ensure adequate financing of public services. This work offers a valuable framework for optimizing the Colombian tax system, proposing a balanced and sustainable approach