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Making Colombia's Tax Policy More Efficient, Fair and Green

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/making-colombia-s-tax-policy-more-efficient-fair-and-green_5js0cqs9605g-en.html
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Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces...

与其他拉美国家及经合组织(OECD)平均水平相比,该国占国内生产总值(GDP)20%的税收收入仍处于低位,且逃税漏税现象普遍存在。在社会与发展支出需求日益攀升的当下,石油税收收入下滑以及多项税收政策到期,正给财政预算带来压力。过度依赖企业所得税则会削弱……
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