Disminuir la tarifa general de IVA en Colombia aumentaría el recaudo tributario

Abstract

Based upon the renowned Laffer’s curve, this work advocates the hypothesis that the increases in national taxes’ tariffs in Colombia has led to a decrease in the revenue instead of augmenting it. The IVA’s youth, in comparison to other taxes, lead its structuring process to be yet unfinished and, therefore, many mistakes have been committed in its process towards maturity. Basedupon rates and revenue behavior, the article demonstrates how Colombia generates less incomes than those countries with lower duties; and more incomes than those with higher tariffs. On the other hand, the nonecompliance in various tribute principles and the negative effects of high rates at the micro-economical as well as at the macro-economical levels, allows us to defend the hypothesis that the tariff that maximizes IVA revenue in Colombiais less than what it currently is.