Análisis de las políticas tributarias frente al principio equidad (2011 – 2014)

Abstract

In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society.