Enfermedad Holandesa y sus efectos tributarios: Análisis de caso

Abstract

Actually in any economy we can see how it faces changes, effects and other ups and downs that could happen and that affect it considerably, either for or against it, so it is essential to study, analyze and fully understand everything that can affect it, from all aspects, to know how to act from the personal to the global. On the other hand, the tax burden present in it acts as a regulator of those ups and downs, being a basis for dealing with cases in which it may fall critically or otherwise, being a wild card to help her thrive. Taking into account the above we will make a case study of how a phenomenon known worldwide as the Dutch Disease and that has had small presentations in Colombia in recent decades, directly affects the tax and tariff burden in our country. This in order to understand and analyze the domino effect that arises when the phenomenon occurs, in order to propose a proposal for tax relief that helps the affected sectors, because when it happens, the phenomenon favours a specific sector and simultaneously disadvantages one or more sectors, but on a larger scale.