Análisis comparativo del impuesto sobre la renta de Colombia y Estonia: Reflexiones sobre la tasa plana

Abstract

Based on the different tax reforms implemented in Colombia, and starting from the basic tax principles where efficiency and equity prevail, the need to know the functioning of the system in general arises where the behavior of the collection through the current taxes is considered, highlighting the income tax. However, within the execution of these, it is possible to find flaws in relation to the complexity of the processes, the granting of exemptions and the existing levels of evasion, which impose high administrative costs and generate an impact on inequality in the redistribution of income. Therefore, one of the needs that arise from the above is focused on reducing the number of rates established within the income tax, in order to achieve a generalization of the bases and also simplify all administrative processes involving taxpayers within an option that in addition to being clear and simplified, meets the purpose of promoting both horizontal and vertical equity, and efficiency of collection. At the global level, these characteristics are implicit in the principles of the flat tax proposed by Hall & Rabushka, which means that the purpose of this paper focuses on describing its operation and the application of it within Estonia, considered one of the countries where benefits were reflected from the implementation of such a scheme; and also to analyze possible effects and how a structural proposal for Colombia can be proposed based on it.