TRIBUTACIÓN EN COLOMBIA: LA TASA ÓPTIMA QUE MAXIMIZA EL RECAUDO TRIBUTARIO

The present work is the experience in building activities, management, steering and monitoring the students enrolled in the nursery in the research entitled “Accounting and Public Finance”. Econometric methodology was used multiple linear regression to verify compliance with Laffer's thesis in Colombia, the first independent variable corresponds to the tax rate (or its logarithm), defined as the ratio of cu-rrent tax revenues and current GDP for that year, the second independent variable is the tax rate squa-red (or the square of the logarithm tax rate), the last independent variable is the Industrial Production Index (IPI), through which they intend to collect the effects on tax receipts due to the economic cycle. The dependent variable is tax collections per person measured in 2000 dollars. The concern of the various governments to increase tax collections induces a party to introduce reforms to tackle deficit situations in response to increased spending by the central government, on the other hand, provide tax breaks to stimulate growth and competitiveness some sectors of the economy and result in redu-ced revenues and pressure on other taxpayers. The result of these tax reforms has not contributed to solving the growing deficit of the central government. This paper estimates the average tax rate that maximizes tax revenues with respect to changes in the tax rate, to generate additional resources to finance social spending aimed at poverty indices populations of concern.