Reforma tributaria regresiva

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Alberto Carrasquilla, ministro de Hacienda, en la asamblea de la ANDI que se desarrolló en Cartagena, Bolívar. Foto internet.

Iván Posada Pedraza

El artículo 363 de Constitución Nacional dice que “El sistema tributario se funda en los principios de equidad, eficiencia y progresividad”, pero en la ejecución de la política tributaria queda al descubierto que ninguno de estos postulados de rango constitucional se cumple.

En equidad -comparativamente- pagan más los de menos ingresos que los pudientes. En eficiencia persiste un alto grado de evasión acompañada de altas dosis de corrupción. En progresividad ocurre otro tanto, pues los sectores de menos ingresos terminan tributando igual o más que los sectores de mayor poder adquisitivo.

La propuesta

La reforma tributaria para el 2019, esbozada por el presidente Iván Duque y su ministro de Hacienda, Alberto Carrasquilla, es la continuidad de la política regresiva en materia tributaria. La columna vertebral de esta reforma son dos criterios: reducir aún más el impuesto de renta al empresariado y aumentar en la misma proporción los impuestos a los asalariados.

Uno de los argumentos de esta reforma que está por presentarse al parlamento es que el 85 por ciento de la tributación se obtiene del empresariado y el 15 por ciento restante de las personas naturales, en tanto que en los países más avanzados es exactamente al contrario. Esta afirmación fue planteada por el ministro Carrasquilla en la instalación del congreso de la Asociación Nacional de Industriales, ANDI.

En efecto, durante las dos anteriores gobiernos, el sector empresarial, mediante consecutivas reformas tributarias, fue exonerado de varias cargas impositivas: parafiscales (SENA, Bienestar Familiar), impuesto a la riqueza, aranceles sobre la importación de bienes de capital, etc. La justificación es la de costumbre: si se reducen los impuestos, las empresas estarían dispuestas a generar más empleo y a la vez dispondrían de recursos para mayor inversión. Las cifras de desempleo e informalidad de 9 y 60 por ciento respectivamente, dan cuenta de lo engañoso de este argumento. En inversión es lo mismo, la reducción de impuestos no se ha visto reflejada en ampliar el aparato productivo ni en el fortalecimiento del sector industrial y manufacturero.

Al reducir el impuesto de renta a las empresas alguien debe asumir este costo. Es claro en el proyecto que lo que dejarían de tributar las empresas lo van a asumir los asalariados. De ahí la propuesta de los industriales para que los ingresos provenientes de salarios mayores a $1.900.000 declaren renta. Lo anterior implica que cerca de cinco millones de colombianos deban declarar sus ingresos ante la DIAN.

La propuesta de reforma no toca puntos cruciales del sistema tributario que sí contribuirían a un régimen tributario progresivo. Por ejemplo, las personas naturales de altos ingresos pagan impuestos muy bajos; el impuesto sobre la renta en el sector agrario – sobre todo en latifundios – es irrisorio,

Wilson Rodríguez, profesor de la Escuela Internacional de Ciencias Económicas y Administrativas de la Universidad de la Sabana afirma que “hay que hacer tributar a los más ricos, por medio de mecanismos que han sido satanizados en el país, como los impuestos a los dividendos y eliminando las exenciones tributarias a los grandes capitales”.

IVA, impuesto regresivo

Es uno de los impuestos máas impopulares e inequitativos pues lo pagan por igual personas de bajos y altos ingresos. No es lo mismo que una persona con ingresos de cinco millones de pesos, por ejemplo, pague un IVA de 19 por ciento sobre un producto, que una persona que devenga el salario mínimo.

Para algunos analistas en la reforma a presentar no se tocaría el IVA pues no hay como aumentarlo más. En la última reforma este gravamen fue aumentado de 16 al 19 por ciento, lo que causó una disminución del consumo sobre todo en las familias de bajos y medianos ingresos. En una compra en el Éxito por $175.000 una persona pagó $14.120 por IVA, lo que representa el 8 por ciento de lo facturado.1

Propuestas lesivas

Una de las propuestas del ministro de Hacienda es excluir de la canasta básica familiar una serie de bienes y servicios para que pasen a pagar impuesto. Medida que por supuesto va a golpear a las capas de bajos ingresos.

ANIF por su parte propone que los bienes y servicios que tienen hoy día IVA de 0 y 5 por ciento, pasen a pagar 19 por ciento, excepto los productos de la canasta básica familiar, propuesta que igualmente va en contra de los ingresos de los sectores populares.

En la declaración de renta de 2017 ya se refleja que las cesantías -concebidas como un colchón por la pérdida del empleo- fueron objeto de impuesto con la tarifa plena. Se calcula que un asalariado pagará en impuestos el equivalente a salario y medio por año.

En conclusión, una reforma regresiva enfilada a obtener recursos de los asalariados para subsanar el déficit fiscal (3.5 por ciento del PIB) y que por consiguiente no va a eliminar el alto grado de desigualdad entre los colombianos, al contrario, de aprobarse esta reforma, ahondaría aún más la desigualdad y la pobreza en el país.

1 Caso real tomado del supermercado Éxito. 

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