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La reforma tributaria posible en Costa Rica

Author

Listed:
  • Jiménez Zeledón, Mariano
  • Rojas Saborio, Ingrid
Abstract
Los autores establecen que la construcción de un Estado Social de Derecho no estuvo acompañada de un sistema tributario que permitiera su consolidación. Indican que cualquier reforma tributaria debe tener en cuenta su relación con el modelo de desarrollo. Luego de revisar las características actuales del sistema tributario y teniendo en cuenta los problemas que tuvo una reforma tributaria integral, podría considerarse un camino poco explorado, pero de mayor sencillez, como lo es la modificación de las leyes vigentes, pero en aspectos que cualitativamente constituyan un escalón hacia una reforma tributaria de mayor profundidad. Posteriormente, los autores plantean un conjunto de reformas específicas que permitan una mayor recaudación y equidad del sistema tributario. Finalmente, los autores apoyan un sistema tributario progresivo como base de un Estado Social de Derecho.

Suggested Citation

  • Jiménez Zeledón, Mariano & Rojas Saborio, Ingrid, 2010. "La reforma tributaria posible en Costa Rica," Revista de Ciencias Económicas, Instituto de Investigaciones en Ciencias Económicas, Universidad de Costa Rica, vol. 28(2), July.
    • Handle: RePEc:rce:rvceco:7083
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    File URL: https://revistas.ucr.ac.cr/index.php/economicas/article/view/7083
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