Nueva propuesta de canasta básica tributaria no implicaría cambios sustanciales con respecto a la canasta vigente
Fecha
2019
Autores
Morales Ramos, Roxana
Rodríguez Garro, Fernando
Salazar Álvarez, Greivin
Título de la revista
ISSN de la revista
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Editor
Universidad Nacional, Costa Rica
Resumen
Pareciera que la existencia de diversos tratamientos tributarios en grupos importantes de bienes yservicios lleva a las diferencias descritas (algunos bienes y servicios exentos y otros gravados con tasasdiferenciadas: 13%, 4%, 2% y 1%) y, que a pesar de que esta diferenciación busca reducir el impacto negativo que tendría la aplicación de las medidas tributarias, e incluso tratar de restar regresividad a un impuesto que es regresivo por definición, no se logró de la misma forma para todos los grupos familiares según su nivel de ingreso y particularmente en los deciles 2 y 4, lo que podría ser señal de que se requieren ajustes adicionales para poder corregir esta situación. Aunque esos ajustes eventualmente deberían ser de legislación (modificaciones a la Ley N.º 9635 recién aprobada), una recomendación del Observatorio Económico y Social es que el Ministerio de Hacienda revise nuevamente el reglamento de la Canasta Básica Tributaria que ha puesto en consulta, de manera que pueda tratar de corregir parte de estas diferencias, es decir, que se incluyan en la CBT otros productos de alto consumo de los hogares de los deciles de menores ingresos. Con respecto a las modificaciones a la legislación, nos referimos a los ajustes que eventualmente, con base en análisis técnicos, podrían realizarse en cuanto a exoneraciones y tasas reducidas sobre bienes y servicios de alto consumo dentro de los hogares de menores ingresos, o, se podría empezar a valorar una ley de Impuesto al Valor Agregado (IVA) con bases imponibles amplias, con una sola tarifa y pocas exoneraciones, que contenga algún mecanismo de compensación familiar vía devolución de impuestos o subsidios (casi inmediata), lo que evitaría distorsiones entre los distintos grupos de hogares y reduciría el impacto sobre las finanzas de los hogares más pobres. Finalmente, resultará necesario volver a realizar este tipo de análisis en cuanto estén publicados los resultados de nueva Encuesta Nacional de Ingresos y Gastos (ENIG), ya que la utilizada para este estudio data de 2013 y en los últimos cinco años podrían haber cambiado los patrones de consumo de la población y por tanto el efecto del IVA podría ser algo diferente al aquí determinado.
It would seem that the existence of different tax treatments for important groups of goods and services leads to the differences described (some goods and services are exempt and others are taxed at different rates: 13%, 4%, 2% and 1%) and, despite the fact that this differentiation seeks to reduce the negative impact that the application of the tax measures would have, and even to try to reduce the regressiveness of a tax that is regressive by definition, it was not achieved in the same way for all family groups according to their income level and particularly in deciles 2 and 4, which could be a sign that additional adjustments are required in order to correct this situation. Although these adjustments should eventually be made in legislation (modifications to the recently approved Law No. 9635), one recommendation of the Economic and Social Observatory is that the Ministry of Finance review the regulations of the Basic Tax Basket that it has put out for consultation, so that it can try to correct some of these differences, that is, to include in the CBT other products of high consumption by households in the lower income deciles. With respect to the modifications to the legislation, we refer to the adjustments that could eventually be made, based on technical analysis, in terms of exemptions and reduced rates on goods and services of high consumption within lower income households, or, a Value Added Tax (VAT) law could be considered with broad tax bases, with a single rate and few exemptions, that contains some mechanism of family compensation via tax refunds or subsidies (almost immediate), which would avoid distortions between the different groups of households and reduce the impact on the finances of the poorest households. Finally, it will be necessary to carry out this type of analysis again as soon as the results of the new National Income and Expenditure Survey (ENIG) are published, since the one used for this study dates back to 2013 and in the last five years the consumption patterns of the population could have changed and therefore the effect of VAT could be somewhat different from that determined here.
It would seem that the existence of different tax treatments for important groups of goods and services leads to the differences described (some goods and services are exempt and others are taxed at different rates: 13%, 4%, 2% and 1%) and, despite the fact that this differentiation seeks to reduce the negative impact that the application of the tax measures would have, and even to try to reduce the regressiveness of a tax that is regressive by definition, it was not achieved in the same way for all family groups according to their income level and particularly in deciles 2 and 4, which could be a sign that additional adjustments are required in order to correct this situation. Although these adjustments should eventually be made in legislation (modifications to the recently approved Law No. 9635), one recommendation of the Economic and Social Observatory is that the Ministry of Finance review the regulations of the Basic Tax Basket that it has put out for consultation, so that it can try to correct some of these differences, that is, to include in the CBT other products of high consumption by households in the lower income deciles. With respect to the modifications to the legislation, we refer to the adjustments that could eventually be made, based on technical analysis, in terms of exemptions and reduced rates on goods and services of high consumption within lower income households, or, a Value Added Tax (VAT) law could be considered with broad tax bases, with a single rate and few exemptions, that contains some mechanism of family compensation via tax refunds or subsidies (almost immediate), which would avoid distortions between the different groups of households and reduce the impact on the finances of the poorest households. Finally, it will be necessary to carry out this type of analysis again as soon as the results of the new National Income and Expenditure Survey (ENIG) are published, since the one used for this study dates back to 2013 and in the last five years the consumption patterns of the population could have changed and therefore the effect of VAT could be somewhat different from that determined here.
Descripción
Palabras clave
IMPUESTOS, TAXES, CANASTA BÁSICA, BASIC BASKET, NGRESOS DE HOGARES, HOUSEHOLD INCOME, ECONOMÍA DOMÉSTICA, HOME ECONOMY