COMPETITIVIDAD TRIBUTARIA: REVISIÓN DE LAS TENDENCIAS TEMÁTICAS EN PUBLICACIONES ACADÉMICAS

Jairo Alonso Bautista; Ruth Alejandra Patiño Jacinto; Michael Andrés Díaz Jiménez; Diego Alexander Quintanilla Ortiz

Jairo Alonso Bautista Universidad Santo Tomás
Ruth Alejandra Patiño Jacinto Universidad Santo Tomás
Michael Andrés Díaz Jiménez Universidad Santo Tomás
Diego Alexander Quintanilla Ortiz Universidad Santo Tomás

Palabras clave: Competitividad, sistema tributario, entidades subnacionales, inversión extranjera.

Resumen

La competitividad es uno de los temas de estudio más importantes en el marco de los procesos de globalización económica, los estudios y análisis se ha concentrado en describir, analizar y medir los diferentes factores que inciden en ella, así como a diseñar políticas que promuevan la competitividad de los diferentes territorios nacionales y subnacionales. En este sentido, las políticas tributarias se consideran como un factor de generación de políticas que contribuyen con el fomento de la competitividad nacional, lo anterior en razón al papel que juegan los sistemas tributarios tanto nacional como subnacionales en la atracción y retención de la Inversión Foránea (bien sea extranjera o del mismo país).

En el presente documento se realiza una revisión de las principales aproximaciones teóricas sobre la forma en que el diseño de políticas tributarias, en los niveles subnacionales, incide en el grado de competitividad de los mismos, en un escenario caracterizado por un enorme nivel de competitividad económica e interrelación entre mercados globales, nacionales y subnacionales, para posteriormente indicar la forma en que se han tomado en cuenta dichos factores y se han implementado como elementos para el diseño de la política tributaria para el caso particular del Distrito Capital de Bogotá. La metodología es cualitativa, basada en revisión de los principales journals que contemplan el tema de competitividad tributaria, en el período comprendido entre los años 2000 y 2016. Sobre esta base, se hace una agrupación de los diferentes artículos encontrados, estableciendo temas comunes y resaltando los estudios adelantados sobre cada uno. La búsqueda se realiza tomando como referencia conceptos equivalentes al de competitividad tributaria tales como, “tax competition”, “federal tax”, “fiscal competitiveness”, “local goverment tax”, entre otros relacionados.

El principal hallazgo es sobre el concepto de competitividad tributaria, aún no existe consenso y que las diferentes percepciones han llevado a que dicha noción sea cada vez más difusa. Lo anterior ha generado que no se cuente con herramientas consistentes para el diseño y planificación de políticas públicas, en donde estén inmersos instrumentos tributarios que favorezcan la inversión y que se conviertan en elementos fundamentales para la generación de cambios sociales y económicos en las ciudades.

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