Análisis de los beneficios tributarios y el impuesto al patrimonio en la ley 1111 de 2006, frente a los principios de equidad, progresividad y eficiencia.

Abstract

The recent history of taxes in Colombia has been characterized by an inefficient and inequitable tax system. The tax reform of 2006 continues to have the same trend of previous years and also creates a number of benefits and tax exemption that are against the constitutional principles of Equity, Efficiency and Progressiveness. In first place, the new income tax considers new rates, discounts and tax benefits that generate inefficiencies in terms of control and collection. In second place, the benefits focused on specific economic sectors and the country's wealthiest taxpayers are in opposition to a fair and progressive tax system. Finally, the extension of the wealth tax is considered as inefficient since it was created as a temporary tax, but now is becoming permanent and costly for the country.