Spending fiscal transparency Colombia
DOI:
https://doi.org/10.21501/2500-669X.2321Keywords:
Tax expenditure, fiscal transparency, tax expenditure information, fiscal consequences.Abstract
The current paper aims to analyze the transparency processes in the information produced about the tax expenditure carried out by the Central National Government in Colombia, and the fiscal consequences that derive from its administration. Taking into consideration that fiscal transparency is the basis to make appropriate political decisions, and the key factor for improving citizens’ confidence and legitimizing tax structure, its study is highly relevant in a way that, unlike the traditional budget spending, tax expenditure is not easily represented or measured in fiscal accounts, therefore, the relationship between the expenditure (which truly is treated with preference in the subject of tax spending) and the economic and social effects wanted about the preferential treatments mentioned, is not clear, and in addition, it can cause deep inequalities in paying taxes.
In this sense, the document does a review of the main theoretical approaches to the concept of fiscal transparency, and it seeks to establish the importance of this concept for the study of tax expenditures, and the developments that these elements have had in the budget management in Colombia. The article is a “discussion paper”, which arises from the debates within the academic research group, Ciudadanía y Finanzas Públicas de la Escuela Superior de Administración Pública, ESAP.
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References
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