Impuesto de renta y complementarios de personas jurídicas en Colombia: análisis de la equidad horizontal para 2018

Juan Esteban Fajardo Gaitán

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This study tries to analyze the effective rates in the income tax on legal person, its heterogeneity and some of its causes. To do that, the rent declarations aggregates by sectors of the economy are used. In this way, it is determined which sectors are the most and less privileged in the process of depuration in the income declaration. From there, it is as well determined the resources that the State is not receiving because of these preferential treatments. It is found that the financial sector is the most favored; thus, it requires special attention into the political discussion. This analysis seeks to be a complement to the previous studies made in this area.

Keywords: income tax; effective rate; horizontal inequty; tax benefits; fiscal cost (search for similar items in EconPapers)
JEL-codes: D63 E62 H25 K34 (search for similar items in EconPapers)
Pages: 20
Date: 2020-08
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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022687

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