Referencias internacionales para Colombia en materia de eficiencia tributaria

Abstract

This manuscript aims to identify international benchmarks on tax efficiency that can be applied to the Colombian context, given the challenges facing the local tax system, such as high evasion, complexity, and low competitiveness. The central problem lies in the need to optimize the efficiency of the Colombian tax system through a comparative analysis of international experiences with the OECD, IMF, and World Bank. The method adopted is a mixed exploratory-descriptive approach, combining a documentary review of national and international regulations, statistical analysis, and comparison of tax data to identify gaps and opportunities for improvement, without including surveys or experiments. Preliminary results highlight that successful international practices, which combine simplification, equity, and stability, can serve as a benchmark for reforms in Colombia. The main discussion suggests that by adopting international best practices and specific recommendations, the country can strengthen its tax framework, reduce administrative costs, and broaden its tax base, promoting greater fairness and efficiency. Overall, the study provides a critical analysis and policy proposals that contribute to improving tax management and fostering sustainable economic development.