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vol.21 issue37¿HAN AUMENTADO EL RECAUDO LAS REFORMAS TRIBUTARIAS EN BOGOTÁ? author indexsubject indexarticles search
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Cuadernos de Economía

Print version ISSN 0121-4772

Abstract

BONILLA G, Ricardo. PRESIÓN TRIBUTARIA EN BOGOTÁ. Cuad. Econ. [online]. 2002, vol.21, n.37, pp.205-233. ISSN 0121-4772.

This article recaptures the concept of tributary pressure, defined as the participation of the taxes in the GDP. It examines the fiscal effort carried out by the citizen people of Bogotá in comparison with the one of other regions of the country. It also identifies the basket of taxes, rates and contributions that a residing taxpayer should pay in the Capital District to the different government levels. It is done establishing the pressure from the effective collect of paid taxes to the Nation, the Cundinamarca department and Bogotá city. The information of the Nation is purified in the cases of big taxpayers and juridical people in order to have an accurate vision of the strictly local economic activity. The main conclusion is that citizen people of Bogotá are the one who pay more taxes in the country, and have the biggest tributary pressure, and then any new reformation will make that tendency worse.

Keywords : tributary pressure; tributary regime; tributary administration; taxes; customs.

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