Actualidad y futuro del programa BEPS : relevancia en el sistema pensional

Abstract

This text presents an analysis of the BEPS system in Colombia as a pension savings option and its role within the pension system. The methodology employed involves projecting the BEPS system in various scenarios, observing its evolution since its inception, and considering the proportion of informality. The study also delves into the key features of the BEPS program and its significance in the context of pension reform. The motivation behind this work is to assess the importance of BEPS within the Colombian pension system, particularly in light of a potential pension system reform.