Analyse des politiques fiscales


OECD Tax Policy Reviews: Colombia 2022

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems or zoom in on a specific tax policy topic. This report provides an in-depth assessment of Colombia’s tax expenditure reporting practices and makes specific recommendations as to how the measurement of tax expenditures and their reporting can be improved. In particular, the review introduces a benchmark for the corporate and personal income tax and the value-added tax and calculates revenue forgone from income tax expenditures.

Published on July 28, 2022

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Executive Summary
Income Tax Benchmark Proposal for Colombia
Identifying and Measuring Tax Expenditures in the Value-Added Tax
Measuring and Reporting Corporate Income Tax Expenditures
Measuring and Reporting Personal Income Tax Expenditures
Drafting the First Tax Expenditure Report – Structure and Important Clarifications
Annexes5 chapters available
Benchmark approaches across OECD countries
VAT revenue forgone linked to the Free Trade Zone exemption
List of Corporate Income Tax Expenditures
List of Personal Income Tax Expenditures
List of Tax Expenditures in the Value-Added Tax
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