La inequidad en Colombia a partir de la baja tributación del sector financiero

Abstract

Inequality is one of the biggest problems that affects the development of the country, therefore, it limits the possibilities and opportunities that a society in a state of limitations may have. Colombia is ranked 12 out of 168 countries in inequality in income, access to education and health; Supposedly the closer you are to 1, the higher your level of inequality. This situation has a background that is sharpening since globalization, followed by an evident pronunciation of neoliberal policies and the rise of financing as a new pattern of concentration, strengthened by tax and accounting policies; contributing to the widening of the social inequality gap, for which it is necessary, the popular saying "the rich are getting richer and the poor are getting poorer". For this reason, it seeks an answer to the following question: How can inequality in Colombia be understood from the low taxation of the financial sector? The present work contextualizes the evolution of the Colombian financial sector in relation to the dimensions that globalization involves. In addition, it shows a generalized problem about some taxes in the country. Lastly, it addresses a separate accounting analysis of the financial statements and its notes and management reports from Banco de Bogotá for the 2016-2018 period, which shows the tax benefits as consequences of tax policies based on the neoliberal model.