Justicia, progresividad y equidad del impuesto sobre la renta para la equidad (CREE) en Colombia

Abstract

The purpose of this paper is to discuss about on the failure of the legislator on some of general principles of taxation in the creation of tax equity income (CREE), based not only opinion of researchers of this study but opinions expressed by experts and scholars of Colombian tax system and the effect it have had for businesses in economic development by these changes. Arguments made by lawgiver, and discussed in this paper, are the fulfillment by taxpayers of this tax equity principle according to their income, the thesis about being a new income tax which differs from already existing income tax because it is specifically earmarked and of fact that government fulfills its political liability for ensuring equity and progressively tax by shifting fiscal responsibility of contributions and generating more tax from high-income taxpayers. As a result of the analysis and proposed discussion it was concluded that arguments set forth by the government, that led to create CREE tax, raise serious doubts about compliance with fairness, progressiveness and equality principles established in the Constitution, because instead to reduce passive agents of a contribution, increases them; it is not equitable with taxpayer universality, and political responsibility is not observed when lawgiver increases contribution rates.