Abstract

RODRIGUEZ, Jorge Armando. EL IMPUESTO A LAS OPERACIONES FINANCIERAS Y LA EQUIDAD TRIBUTARIA. Cuad. Econ. [online]. 2002, vol.21, n.37, pp.161-180. ISSN 0121-4772.

"The subjects of every state -Adam Smith wrote- ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities". This article explores some features of the Colombian financial transactions tax, adopted in 1998, regarding the distribution of the tax burden. The assessment of the tax is based on the ability to pay principle, whose origin can be traced back to the famous Smith maxim. It should be noted, however, that a full evaluation of the tax would require the consideration of additional criteria, including both efficiency and the uses given to the revenue.

Keywords : taxation; financial transactions; equity.

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