Evasión del impuesto sobre la renta en Colombia y America Latina causas y propuestas

Abstract

Tax revenues, through taxes, are a key tool in the development of government's fiscal policies. An efficient state requires income to be able to provide goods that the private sector would not find taxable but benefit the population aggregate; for example, to build public highways, create new gas pipelines, or providing quality public education are required from government funding Considerable. Simply put, a state requires resources to function, the way how they get them will influence the aggregate of the economy in significant ways. Progressive tax system imposes taxes higher to the richest population, resulting in a post-income distribution of income (net) more equitable taxes. Higher taxes could help in redistribution to population with fewer resources in the form of direct transfers, infrastructure or other expenditure for the poor. Therefore, the tax power is a central determinant of the effectiveness of the state in the performance of their duties. However, tax collection is not a trivial task and requires costly investments in the state's ability to monitor activity appropriate resources by for-profit economic operators.