Publication:
El Gasto Tributario en Colombia: Una propuesta de evaluacion integral y sistematica de este instrumento de politica publica

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Date
2012-06-01
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2012-06-01
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Moller, Lars Christian
Alvarez, Daniel
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Abstract
El presente estudio forma parte de un programa de servicios de conocimiento programático ofrecido por el Banco Mundial. El objetivo global de esta iniciativa, preparada por el Departamento de Política Pública en la región de América Latina y el Caribe (LCSPE), es el fortalecimiento de la política fiscal y del crecimien¬to económico. Uno de sus principios más importantes es la flexibilidad de su contenido, considerando las demandas del cliente. El programa está vinculado a la Alianza Estratégica entre el Gobierno de Colombia y el Banco Mundial, apoyando a un mejor gestión fiscal, financiera y del riesgo, bajo el objetivo de “creci-miento incluyente con productividad mejorada”. En términos concretos, se busca fortalecer la política fiscal, tanto en el lado del recaudo como en el del gasto. Aparte del estudio presente, se contemplan otros estudios vinculados como: (1) un análisis de la política de redistribución fiscal en Co¬lombia; (2) un estudio del sistema pensional, para apoyar al Gobierno en el proceso de preparación de la reforma pensional; (3) un ejercicio de análisis fiscal en el nivel descentralizado. Finalmente, el programa de servicios de conocimiento tiene un vínculo importante con el Préstamo Programático para Políticas de Desarrollo a favor de la Recuperación del Crecimiento y la Sostenibilidad Fiscal, cuyo objetivo es aportar a un conjunto consolidado de reformas fiscales del Gobierno.
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Moller, Lars Christian; Junquera-Varela, Raúl Félix; Alvarez, Daniel. 2012. El Gasto Tributario en Colombia: Una propuesta de evaluacion integral y sistematica de este instrumento de politica publica. © World Bank. http://hdl.handle.net/10986/36222 License: CC BY 3.0 IGO.
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