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This paper analyzes the 2016 tax reform in Colombia, which, although initially presented as structural in the attempt to advance in aspects such as efficiency and equity in the tax system, in the end constituted only one more attempt to temporarily solve a fiscal deficit issue. In fact, this paper establishes that, although there has been progress on some issues, for instance the limiting of tax benefits for the purposes of the purging the Personal Income Tax, the schedular model also entails the risk that many taxpayers will not be taxed according to their capacity to pay, what could be called a counter-reform. In addition, it is proved through econometrics that greater collection and progressivity are not antagonistic purposes, so it is advisable that the next reform in this area chooses to make a more intensive use of direct taxes, although seeking to involve a greater number of taxpayers in the financing of the State, suggesting progress in evasion control.

Víctor Mauricio Castañeda Rodríguez, Universidad Nacional de Colombia

Associate Professor, School of Administration and Public Accounting, Universidad Nacional de Colombia, Bogotá, Colombia. Public accountant, PhD in Economics, Universidad Nacional de Colombia.

Castañeda Rodríguez, V. M. (2019). The 2016 tax reform in Colombia: a patchwork quilt. Cuadernos De Administración, 35(65).


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