Abstract

JARAMILLO BETANCUR, Fernando  and  BALBIN TAMAYO, María Yaniced. The Macroeconomic Objectives and the 1986-2012 Tax Reforms. Ágora U.S.B. [online]. 2017, vol.17, n.1, pp.225-242. ISSN 1657-8031.

Governments, in the search for development and the economic growth of their corresponding countries, attempt to guarantee them through the design of development plans and their yearly budgets, drawing on successive tax reforms. In Colombia, which is our case, the role that the passed tax reforms that have been played, between 1986 and 2014, is analyzed, as well as the manner how they participate in the implementation of the National Budget (NB), identifying if these reforms are much more prone to the maintenance of the State than to the own motivation in order to achieve the desired economic growth.

Keywords : Taxes; Tax Reform; Economic Growth; Development; National Budget; Colombian State.

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