Incidence and perception of the tax burden in Colombia. Analysis by category of taxpayers

Abstract

The impact that taxes have on the economic decisions of taxpayers can be seen reflected in the conditions of equity, redistribution of wealth and quality of life; in the same way, the perception of taxpayers about the tax system affects the way in which they respond to tax obligations; therefore, it is very important to describe and study both variables in every tax system, in order to increase its efficiency; That is why this article proposes to review the strategies that have been used for the study of tax incidence and perception; as well as the main results of its application on the analysis of the tax burden in Colombia for each category of taxpayers; The methodological strategy focuses on a descriptive review that allows highlighting the analysis tools that can be used when analyzing the tax perception and incidence of the tax burden under a tax system that establishes different categories of taxpayers; For the review, a search was made for scientific articles whose research involved the incidence of the tax burden or tax perception, which were reviewed and explained in the same order; The approach used is qualitative based on the study of the literature, with a basic description of the content through the use of data analysis matrices.