Análisis comparativo de los sistemas tributarios de Colombia y Perú: El Impacto del impuesto sobre la renta y el IVA/IGV

Abstract

This study compares the tax systems of Colombia and Peru, focusing on income tax and VAT (Colombia) versus income tax and the General Sales Tax (IGV) in Peru. It analyzes their economic, social, and fiscal impacts within a context marked by informality, tax evasion, and social inequality. The research identifies similarities and differences in structures, rates, taxable bases, and collection mechanisms, while also evaluating their effects on investment, consumption, revenue collection, and income distribution. Key findings include that Colombia’s income tax is complex and lacks progressivity, while its VAT disproportionately affects low-income populations. In Peru, although the IGV is a major source of revenue, it faces high evasion rates, reducing its effectiveness. Both countries rely heavily on indirect taxes, which have a regressive impact on vulnerable sectors. The study recommends simplifying tax systems, strengthening enforcement, and promoting fairer and more efficient policies. These reforms aim to enhance fiscal sustainability, reduce inequality, and support economic development. In conclusion, the study highlights the need for more progressive tax approaches in Colombia and Peru, offering insights applicable to other Latin American countries facing similar socioeconomic challenges.