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La postura fiscal en Colombia a partir de los ajustes a las tarifas impositivas

Author

Listed:
  • Clark Granger

    (Banco de la República de Colombia)

  • Yurany Hernández

    (Banco de la República de Colombia)

  • Jorge Ramos

    (Banco de la República de Colombia)

  • Jorge Toro

    (Banco de la República de Colombia)

  • Héctor Zárate

    (Banco de la República de Colombia)

Abstract
En este trabajo se identifica la postura fiscal del gobierno nacional en Colombia durante el periodo 1970-2017, a partir de los ajustes de las tarifas impositivas de los principales impuestos, los cuales recogen de manera directa las decisiones de la autoridad fiscal, como lo sugieren Vegh y Vuletin (2015). Para el desarrollo de la investigación se toma como referencia la metodología de Strawczynski (2014), quién evalúa empíricamente el caso de Israel mediante técnicas de cointegración, para determinar la relación entre los ciclos de la actividad económica y las variaciones de las tarifas impositivas. Los resultados del ejercicio para Colombia indican que el manejo fiscal ha sido procíclico. La revisión histórica de las reformas tributarias muestra que la mayoría de ellas se aprobaron en fases de desaceleración y solo algunas en ciclos de expansión económica. Sin embargo, la política tributaria no ha respondido únicamente a los ciclos del producto sino a otro tipo de factores como el tamaño del déficit fiscal o las necesidades de financiamiento del gasto.

Suggested Citation

  • Clark Granger & Yurany Hernández & Jorge Ramos & Jorge Toro & Héctor Zárate, 2018. "La postura fiscal en Colombia a partir de los ajustes a las tarifas impositivas," Borradores de Economia 1038, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:borrec:1038
    DOI: 10.32468/be.1038
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    References listed on IDEAS

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    Cited by:

    1. Ignacio Lozano-Espitia & Fernando Arias-Rodríguez & Jesus Bejarano & Andres Gonzalez & Clark Granger-Castaño & Franz Hamann & Yurany Hernández-Turca & Juan Manuel Julio-Román & Martha López & Juan C. , 2019. "La política fiscal y la estabilización macroeconómica en Colombia," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, issue 90, pages 1-60, April.
    2. Henry Antonio Mendoza Tolosa & Jacobo Alberto Campo Robledo & Pedro Hugo Clavijo Cortez, 2022. "Tributación y dinámica económica regional en Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(1), pages 207-244, January.
    3. Garcia, D & Granda, C, 2019. "Informalidad, ciclos económicos y política fiscal: una exploración de los nexos," Documentos de trabajo - Alianza EFI 18984, Alianza EFI.
    4. Camilo Alberto Cárdenas-Hurtado & María Alejandra Hernández-Montes, 2019. "Understanding the Consumer Confidence Index in Colombia: A structural FAVAR analysis," Borradores de Economia 1063, Banco de la Republica de Colombia.

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    More about this item

    Keywords

    Postura fiscal; ciclo económico; tarifas impositivas; cointegración.;
    All these keywords.

    JEL classification:

    • C32 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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