Resumen

BAUTISTA, Jairo Alonso. Equidad o inequidad tributaria: la distribución del impuesto a la renta en Colombia: 1990-2002. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.45-76. ISSN 0123-1472.

This document analyses distribution of the tributary load of Rent Taxes in Colombia between 1990 and 2002. It points out that taxes embody an important form of rent redistribution and society's wealth (besides being the main financing mechanism of the State) and thus, the manner in which such taxes are assigned among diverse social groups has a direct impact on the way wealth is distributed in the same groups. The text is original in its use of analysis coming from tributary accounting categories applied into the analysis of tributary load in the Rent Tax; it reviews the tax collection mechanism and the way in which it is revealed and represented through statistical information produced by DIAN. This work develops a methodology for evaluating and characterizing tax-paying agents, aiming at estimating each one's amount of contribution. It concludes that the contribution to the Rent Tax is unequal, a statement that emphasizes the regressive nature of the Colombian tributary structure; such a conclusion is supported by other works developed in the economical sciences.

Palabras clave : Tributary structure; rent tax; tributary equality; tributary profits; deduction at source; direct taxes; Taxation; finance; budget contributions; financial audit.

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