Mejorar el cobro de impuestos

ROMA – La capacidad de los países para implementar políticas de desarrollo depende en gran medida de tener políticas tributarias eficaces que les aseguren un adecuado nivel de recursos públicos. Pero en la mayor parte de los países en desarrollo, la recaudación impositiva es baja, y esto les impide avanzar hacia un desarrollo económico más equilibrado, inclusivo y sostenible que les permita mejorar la salud pública y elevar los niveles de vida de la población.

Si bien los ingresos extratributarios pueden contribuir una parte considerable del PIB total de algunos países, en las naciones de bajos o medianos ingresos la media del cociente entre recaudación impositiva y PIB es aproximadamente 15% y 19%, respectivamente, valor considerablemente menor a la media de los países de la OCDE, que es superior al 35%. Para financiar proyectos de desarrollo, los países de bajos y medianos ingresos deben idear e implementar estrategias impositivas que les permitan mejorar la recaudación.

Para ello, es necesario abandonar el difundido dogma que dice que no hay que aumentar los impuestos a menos que sea absolutamente necesario. Este dogma se basa en el supuesto de que reducir las tasas impositivas aumenta el cumplimiento de los contribuyentes y, por consiguiente, el cociente recaudación impositiva/PIB; y favorece el uso de impuestos indirectos (por ejemplo, al valor agregado) como modo de ampliar la base imponible al incluir a los sectores de menores ingresos.

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