Resumo

SARMIENTO E., JUAN PABLO. Exceptional Tax System in Primary Economies, the Colombian Case. Rev. Derecho Estado [online]. 2023, n.56, pp.363-388.  Epub 15-Maio-2023. ISSN 0122-9893.  https://doi.org/10.18601/01229893.n56.13.

This paper argues, in primary economies and in besieged democracies such as Colombia, the tax regime lacks a sustainable policy about tax system, and, on the contrary, the tax regime built from exceptional situations and regulatory decisions. The research problem is aimed at deciphering the tension that exists between the normative principles of the tax system and the emergency tax expansion. Taking the Colombian case, and specifically, identifying the standards and the context of production that gave rise to 4 per thousand; tax on the sales and Patrimony, the paper expose the impoverished process of designing a tax policy, and how, through even exception measures and laundering of rules, temporary taxes are created that have the purpose of solving short-term fiscal limitations, but that end permanently incorporated into our legal system.

Palavras-chave : Exceptional tax system; tax policy; taxes created in states of exception; economic; social and environmental emergency.

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