Resumo

LUNA AGUDELO, José Luis. Comprehensive Tax Reform with OECD Parameters for Colombia. cuad.adm. [online]. 2020, vol.36, n.68, pp.82-95.  Epub 13-Fev-2021. ISSN 0120-4645.  https://doi.org/10.25100/cdea.v36i68.9408.

Taxes represent the highest current income of the State; moreover, they are an adequate tool to replace market failures and redistribute wealth among society. In Colombia, the last decade has been characterized by the strengthening of tax collection through successive tax reforms without a structural change of base and, given the country’s entry into the Organisation for Economic Co-operation and Development (OECD), this document makes a comparative analysis with other member countries on different economic and social indicators. To highlight this analysis, the tax reforms in Colombia since the creation of the Tax Statute are listed, the failure of the first tax reform to be called structural is described, and the national economic structure and the role of public finances and their corresponding fiscal policy are studied. The results show that taxation depends on the dominant economic model, so it is inferred that tax reform by itself could not be structural.

Palavras-chave : Taxation; Tax reform; Inequality; Economy; Development; Gini Coefficient.

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