Resumo

PEREZ DE LA ROSA, SAÚL EDUARDO. Economic sustainability of the retirement system in Colombia. Justicia Juris [online]. 2016, vol.12, n.1, pp.78-85. ISSN 1692-8571.  https://doi.org/10.15665/rj.v12i1.889.

During the current study being undertaken by the tax commission ofnine experts convened by the Government of Colombia to present a comprehensive tax reform to boost investment and diversify the economy along the lines of the Organization for Economic Cooperation and Development (OECD), arises question on the tax treatment of retirement benefits in Colombia. The retirement system in Colombia is a topic with many edges, by the fact that there is an inconsistency in arithmetic basis of the system in relation to the maintenance of the same in the medium term. Therefore, according to the recommendations made by the Organization for Economic Cooperation and Development (OECD) to Colombia, not unreasonable that the old age pension may be taxed at a rate not only maintaining the pension system, but also to help there is more inclusion of older adults the same. In addition, Colombia has been a country that has not had a clear public policy on coverage of retirement benefits while trespassing the fundamental right to a living wage ofthe elderly, recognizing oversized benefits at a very low percentage of the population, and leaving out a large majority, deepening social inequality.

Palavras-chave : Pension; sustainability; inclusion; elderly; system; OECD.

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