The Tax Pressure Reflections on the subject

Fiscal pressure, and other related concepts such as tax pressure or tax burden, have been devised to estimate the magnitude of the state and the requirements it makes of the private sector to finance itself. For this purpose, indicators are developed based mainly on relating tax collection amounts t...

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Autor principal: Bara, Ricardo
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2014
Materias:
H20
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/9024
Aporte de:
id I10-R10-article-9024
record_format ojs
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic Presión Tributaria
Recursos Públicos
Regulación
H20
Tax burden
Public resources
regulation
H20
spellingShingle Presión Tributaria
Recursos Públicos
Regulación
H20
Tax burden
Public resources
regulation
H20
Bara, Ricardo
The Tax Pressure Reflections on the subject
topic_facet Presión Tributaria
Recursos Públicos
Regulación
H20
Tax burden
Public resources
regulation
H20
author Bara, Ricardo
author_facet Bara, Ricardo
author_sort Bara, Ricardo
title The Tax Pressure Reflections on the subject
title_short The Tax Pressure Reflections on the subject
title_full The Tax Pressure Reflections on the subject
title_fullStr The Tax Pressure Reflections on the subject
title_full_unstemmed The Tax Pressure Reflections on the subject
title_sort tax pressure reflections on the subject
description Fiscal pressure, and other related concepts such as tax pressure or tax burden, have been devised to estimate the magnitude of the state and the requirements it makes of the private sector to finance itself. For this purpose, indicators are developed based mainly on relating tax collection amounts to the national product. The absolute value of the indicator and its variations are used to evaluate fiscal policies.It is quite common when analyzing the evolution of the tax burden in Latin America to point out that it has increased significantly in the last decade and this increase is considered as something positive. The arguments supporting this assessment are not many or very well developed. Generally, they refer to unsatisfied social demands, to the need to achieve fiscal solvency, to comparison with higher tax pressures in other countries or regions. In any case, the idea that greater public resources are a good thing predominates.Greater public resources imply that there will be relatively fewer private resources. In other words, there will be more resources whose use will come from political decisions and fewer at the disposal of the people who generated them and must transfer them coercively. In other words, what proportion of resources for voluntary private exchanges and what proportion for collective and coercive exchanges. This question deserves further consideration and this should be done taking into account a warning by James Buchanan. When analyzing fiscal issues, we must keep in mind what kind of state behavior we are assuming, and it must be based on an analysis of "politics without romanticism".  
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2014
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/9024
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spelling I10-R10-article-90242022-09-15T15:06:03Z The Tax Pressure Reflections on the subject La Presión Tributaria. Reflexiones sobre el tema Bara, Ricardo Presión Tributaria Recursos Públicos Regulación H20 Tax burden Public resources regulation H20 Fiscal pressure, and other related concepts such as tax pressure or tax burden, have been devised to estimate the magnitude of the state and the requirements it makes of the private sector to finance itself. For this purpose, indicators are developed based mainly on relating tax collection amounts to the national product. The absolute value of the indicator and its variations are used to evaluate fiscal policies.It is quite common when analyzing the evolution of the tax burden in Latin America to point out that it has increased significantly in the last decade and this increase is considered as something positive. The arguments supporting this assessment are not many or very well developed. Generally, they refer to unsatisfied social demands, to the need to achieve fiscal solvency, to comparison with higher tax pressures in other countries or regions. In any case, the idea that greater public resources are a good thing predominates.Greater public resources imply that there will be relatively fewer private resources. In other words, there will be more resources whose use will come from political decisions and fewer at the disposal of the people who generated them and must transfer them coercively. In other words, what proportion of resources for voluntary private exchanges and what proportion for collective and coercive exchanges. This question deserves further consideration and this should be done taking into account a warning by James Buchanan. When analyzing fiscal issues, we must keep in mind what kind of state behavior we are assuming, and it must be based on an analysis of "politics without romanticism".   La presión fiscal, y otros conceptos relacionados como presión impositiva o presión tributaria, se han ideado para estimar la magnitud del estado y de los requerimientos que hace al sector privado para financiarse. Para ello se elaboran indicadores basados, principalmente, en relacionar montos de recaudación con el producto nacional. El valor absoluto del indicador y sus variaciones sirven para evaluar las políticas fiscales.Es bastante frecuente que cuando se analiza la evolución de la presión tributaria en América Latina se señale que la misma ha aumentado significativamente en la última década y tal incremento se considera como algo positivo. No son muchos ni muy desarrollados los argumentos que apoyan la valoración anterior. Generalmente, se refieren a las demandas sociales insatisfechas, a la necesi-dad de lograr la solvencia fiscal, a comparar con presiones tributarias mayores alcanzadas en otros países o regiones. En todo caso predomina la idea de que es bueno que haya mayores recursos públicos.Los mayores recursos públicos implican que, relativamente, habrá menores recursos privados. Es decir, habrá más recursos cuya utilización provendrá de decisiones políticas y menos a disposición de las personas que los generaron y deben transferirlos coactivamente. O sea, qué proporción de recursos para intercambios privados voluntarios y qué proporción para intercambios colectivos y coactivos. Esta cuestión merece una consideración más detenida y la misma debiera hacerse te-niendo en cuenta una advertencia de James Buchanan. Cuando se analizan las cuestiones fiscales debe tenerse en mente qué tipo de comportamiento estatal estamos suponiendo y el mismo debe partir de un análisis de “la política sin romanticismo”. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2014-04-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/9024 Actualidad Económica; Vol. 24 No. 82 (2014): January-April; 5-8 Actualidad Económica; Vol. 24 Núm. 82 (2014): Enero-Abril; 5-8 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/9024/9842 https://creativecommons.org/licenses/by-nc-nd/4.0