Justicia, progresividad y equidad del impuesto sobre la renta para la equidad (CREE) en Colombia
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Abstract
El propósito de este trabajo es exponer y debatir respecto al incumplimiento por parte del legislador de algunos de los principios generales de la tributación en la creación del Impuesto sobre la Renta para la Equidad (CREE), basados en los criterios emitidos por expertos y estudiosos del sistema tributario colombiano. Los argumentos expuestos por el legislador son, la tesis de que se trata de un nuevo impuesto sobre la renta de destinación específica, y el hecho de que el gobierno cumple con su responsabilidad política de garantizar la equidad y progresividad tributaria.
Como resultado del análisis y la discusión planteada se llegó a la conclusión de que dichos argumentos dejan serias dudas sobre el cumplimiento de los principios de justicia, progresividad y equidad establecidos en la Constitución Nacional, debido a que incrementa los sujetos pasivos; no es equitativo para el universo de contribuyentes, y no se observa responsabilidad política por parte del legislador al incrementar las tasas de contribución.
Summary in foreign language
The purpose of this paper is to discuss about on the failure of the legislator on some of general principles of taxation in the creation of tax equity income (CREE), based not only
opinion of researchers of this study but opinions expressed by experts and scholars of Colombian tax system and the effect it have had for businesses in economic development by these changes. Arguments made by lawgiver, and discussed in this paper, are the fulfillment by taxpayers of this tax equity principle according to their income, the thesis about being a new income tax which differs from already existing income tax because it is specifically earmarked and of fact that government fulfills its political liability for ensuring equity and progressively tax by shifting fiscal responsibility of contributions and generating more tax from high-income taxpayers.
As a result of the analysis and proposed discussion it was concluded that arguments set forth by the government, that led to create CREE tax, raise serious doubts about compliance with fairness, progressiveness and equality principles established in the Constitution, because instead to reduce passive agents of a contribution, increases them; it is not equitable with taxpayer universality, and political responsibility is not observed when lawgiver increases contribution rates.
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