The dilemma of Tax Reform: ¿structural or fiscal?
- Luis Eudoro Vallejo Zamudio
Abstract
On October 20, the Minister of Finance, Mauricio Cárdenas, presented tothe Congress the law project on tax reform, largely based on the report of the Commission
of Tax Experts. The national government aims to raise $ 7.2 billion and thus com
pensate the reduction in the Nation’s income caused by factors such as the fall in
oil prices, the reduction of economic growth, which - according to projections for 2016 of the
Bank of the Republic, can be around 2% -, and the elimination of temporary taxes from 2018.
Keywords
Tax reform, taxes
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