Abstract

MENDOZA TOLOSA, Henry Antonio; CAMPO ROBLEDO, Jacobo Alberto  and  CLAVIJO CORTEZ, Pedro Hugo. Taxation and regional economic dynamics in Colombia. Finanz. polit. econ. [online]. 2022, vol.14, n.1, pp.207-244.  Epub July 23, 2022. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.v14.n1.2022.9.

This article reflects on the impact of departmental and municipal taxes on the economic growth of the regions in different contexts. To this end, it describes the particularities of the structure and dynamics of land taxes in Colombia in each of its specific areas of application, as well as the performance of the economic, activity based on departmental national accounts covering the period 2005-2018. In addition to analyzing the significant indicators of said behavior, it studies the per capita gross domestic product and the taxation of territorial entities. Similarly, the paper explores a statistical model that identifies in context the nature and magnitude of the influence of regional taxes on the behavior of the economy tor the chosen period. The results show that despite having a stagnant, complex, and outdated tax structure, without a legal framework that flexibly adjusts to the particularities and economic potential of each region, departmental and municipal taxes have a progressive effect on economic growth.

Keywords : regional economic dynamics; state taxes; local taxes; tax incidence; Colombia.

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