El modelo tributario del país estaría llegando a su límite y no aguantaría otra reforma

TL;DR

Colombia's tax system is nearing exhaustion, characterized by low collection, excessive tax benefits, widespread evasion, and a weak productive structure.
The fiscal deficit has nearly doubled since 2019, with net debt reaching 60% of GDP.
Excessive tax expenditure, estimated at 8.8% of GDP ($135 billion), significantly erodes potential revenue, disproportionately benefiting specific sectors.
The tax system is regressive, with individuals contributing less than companies, unlike OECD averages, and indirect taxes like VAT burdening lower-income households.
Tax evasion is estimated between $90-$100 billion annually, with lenient penalties contributing to high impunity rates.
Colombia has undergone numerous tax reforms without sustained increases in collection, unlike structural reforms in other countries.
Weaknesses in the tax authority (DIAN) include outdated and disconnected IT systems, hindering efficiency and security.
A comprehensive redesign is needed, focusing on efficiency, equity, sustainability, control of tax expenditure, effective evasion prosecution, and expanding the tax base through industrial policy.

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