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Tax expenditures country report: Colombia

Tax expenditures (TEs) in Colombia accounted for approximately 7.8% of Gross Domestic Product (GDP) in 2022, broken down as follows: the fiscal cost of this expenditure was 0.6% in terms of personal income tax and 1.5% in terms of corporate income tax. The remaining 5.6% corresponded to VAT. In total, this represents a four-percentage-point increase on the previous year.
This report stresses the need to review TEs. Such an evaluation was already crucial before the pandemic, but has now become all the more urgent in the wake of COVID-19 and its impact on inequality and state revenue.
Transparency: there is no comprehensive data available on TEs in Colombia and the data that does exist is not accessible to researchers or the general public. In several cases, information is patchy or aggregated, making it difficult to evaluate.
Complex fiscal landscape: the Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing.
Evaluation challenges: Colombia had no defined benchmark for determining its TE. While initial work was undertaken in mid-2024 to define a benchmark for income tax and VAT, the disaggregated report is not available at the time of writing this analysis. Additionally, the absence of effective and ongoing assessment to determine the appropriateness of tax benefits has led to an accumulation of incentives, many of them unjustified, and an increase in the country’s TE.
Fiscal sustainability: limited tax collection is impinging on the ability of the Colombian state to maintain healthy public finances and comply with its fiscal rule. This is not only the result of a stagnating economy, but also stems from numerous tax benefits that drive up TE. These benefits already corresponded to 7.4% and 7.8% of GDP in 2021 and 2022 respectively.
Policy recommendations: there is a need to restructure the Colombian tax system to make it more efficient, sustainable and equitable. Tax benefits must be reviewed and, in some cases, progressively removed in order to help achieve tax justice and streamline the system.

 

Tax expenditures country report: Colombia

Tax expenditures (TEs) in Colombia accounted for approximately 7.8% of Gross Domestic Product (GDP) in 2022, broken down as follows: the fiscal cost of this expenditure was 0.6% in terms of personal income tax and 1.5% in terms of corporate income tax. The remaining 5.6% corresponded to VAT. In total, this represents a four-percentage-point increase on the previous year.
This report stresses the need to review TEs. Such an evaluation was already crucial before the pandemic, but has now become all the more urgent in the wake of COVID-19 and its impact on inequality and state revenue.
Transparency: there is no comprehensive data available on TEs in Colombia and the data that does exist is not accessible to researchers or the general public. In several cases, information is patchy or aggregated, making it difficult to evaluate.
Complex fiscal landscape: the Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing.
Evaluation challenges: Colombia had no defined benchmark for determining its TE. While initial work was undertaken in mid-2024 to define a benchmark for income tax and VAT, the disaggregated report is not available at the time of writing this analysis. Additionally, the absence of effective and ongoing assessment to determine the appropriateness of tax benefits has led to an accumulation of incentives, many of them unjustified, and an increase in the country’s TE.
Fiscal sustainability: limited tax collection is impinging on the ability of the Colombian state to maintain healthy public finances and comply with its fiscal rule. This is not only the result of a stagnating economy, but also stems from numerous tax benefits that drive up TE. These benefits already corresponded to 7.4% and 7.8% of GDP in 2021 and 2022 respectively.
Policy recommendations: there is a need to restructure the Colombian tax system to make it more efficient, sustainable and equitable. Tax benefits must be reviewed and, in some cases, progressively removed in order to help achieve tax justice and streamline the system.

 

Tax expenditures country report: Colombia

Tax expenditures (TEs) in Colombia accounted for approximately 7.8% of Gross Domestic Product (GDP) in 2022, broken down as follows: the fiscal cost of this expenditure was 0.6% in terms of personal income tax and 1.5% in terms of corporate income tax. The remaining 5.6% corresponded to VAT. In total, this represents a four-percentage-point increase on the previous year.
This report stresses the need to review TEs. Such an evaluation was already crucial before the pandemic, but has now become all the more urgent in the wake of COVID-19 and its impact on inequality and state revenue.
Transparency: there is no comprehensive data available on TEs in Colombia and the data that does exist is not accessible to researchers or the general public. In several cases, information is patchy or aggregated, making it difficult to evaluate.
Complex fiscal landscape: the Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing.
Evaluation challenges: Colombia had no defined benchmark for determining its TE. While initial work was undertaken in mid-2024 to define a benchmark for income tax and VAT, the disaggregated report is not available at the time of writing this analysis. Additionally, the absence of effective and ongoing assessment to determine the appropriateness of tax benefits has led to an accumulation of incentives, many of them unjustified, and an increase in the country’s TE.
Fiscal sustainability: limited tax collection is impinging on the ability of the Colombian state to maintain healthy public finances and comply with its fiscal rule. This is not only the result of a stagnating economy, but also stems from numerous tax benefits that drive up TE. These benefits already corresponded to 7.4% and 7.8% of GDP in 2021 and 2022 respectively.
Policy recommendations: there is a need to restructure the Colombian tax system to make it more efficient, sustainable and equitable. Tax benefits must be reviewed and, in some cases, progressively removed in order to help achieve tax justice and streamline the system.

 

Jean-Michel Aulas peut-il conquérir Lyon ?

Le Point / France - Thu, 25/09/2025 - 08:26
Dans une lettre adressee aux << Lyonnaises et Lyonnais >> publiee ce jeudi 25 septembre, l'ex-patron de l'OL a officialise son intention de se presenter aux municipales de mars 2026.

Informe sobre gastos tributarios: Colombia

En 2022, los gastos tributarios (GTs) en Colombia representaron aproximadamente el 7.8% del PIB, desglosándose de la siguiente manera: el costo fiscal de estos gastos en el impuesto sobre la renta fue del 0.6% para personas naturales y del 1.5% para personas jurídicas. El otro 5.6% corresponde al IVA. Este total representa un aumento de 4 puntos porcentuales en comparación con el año anterior.
Este informe destaca la necesidad de revisar los GTs, una evaluación que ya era crucial antes de la pandemia, pero que se ha vuelto aún más urgente en el contexto post-COVID-19, dado su impacto en la desigualdad y en los ingresos estatales.
Transparencia: La información sobre GTs en Colombia no es detallada ni accesible para los ciudadanos o los investigadores. En algunos casos está dispersa o solo se dispone de información agregada, lo que dificulta su evaluación.
Escenario fiscal complejo: El sistema tributario colombiano es complejo, en parte, debido a las numerosas exenciones, exclusiones y deducciones especiales presentes en la regulación, lo que complejiza el cumplimiento tributario y el proceso de fiscalización y control.
Desafíos en la evaluación: Colombia no tenía definido su sistema de referencia (Benchmark) para la determinación del gasto tributario (GT). A mediados de 2024 se realizó el primer acercamiento a dicha definición para el impuesto sobre la renta y para el IVA, pero, al momento de este análisis no está disponible el informe desagregado. Sumado a ello, los beneficios tributarios no son objeto de una evaluación permanente y efectiva que permita determinar su pertinencia, lo que ha generado una acumulación de incentivos, muchas veces injustificados y que implican un elevado GT para el país.
Sostenibilidad fiscal: La capacidad del Estado colombiano para mantener unas finanzas saludables y cumplir con la regla fiscal se está viendo afectada por el escaso recaudo tributario. Esto se debe no solo al estancamiento de la economía sino, a la existencia de numerosos beneficios impositivos que conducen a un elevado GT que, solo en 2021 y 2022 representó 7.4% y 7.8% del PIB respectivamente.
Recomendaciones de política: en Colombia se requiere una reestructuración del sistema tributario para hacerlo más eficiente, sostenible y equitativo. Los beneficios tributarios se deben evaluar y, en ciertos casos, desmontar gradualmente con el fin de contribuir a la justicia tributaria y a la simplicidad del sistema.

Informe sobre gastos tributarios: Colombia

En 2022, los gastos tributarios (GTs) en Colombia representaron aproximadamente el 7.8% del PIB, desglosándose de la siguiente manera: el costo fiscal de estos gastos en el impuesto sobre la renta fue del 0.6% para personas naturales y del 1.5% para personas jurídicas. El otro 5.6% corresponde al IVA. Este total representa un aumento de 4 puntos porcentuales en comparación con el año anterior.
Este informe destaca la necesidad de revisar los GTs, una evaluación que ya era crucial antes de la pandemia, pero que se ha vuelto aún más urgente en el contexto post-COVID-19, dado su impacto en la desigualdad y en los ingresos estatales.
Transparencia: La información sobre GTs en Colombia no es detallada ni accesible para los ciudadanos o los investigadores. En algunos casos está dispersa o solo se dispone de información agregada, lo que dificulta su evaluación.
Escenario fiscal complejo: El sistema tributario colombiano es complejo, en parte, debido a las numerosas exenciones, exclusiones y deducciones especiales presentes en la regulación, lo que complejiza el cumplimiento tributario y el proceso de fiscalización y control.
Desafíos en la evaluación: Colombia no tenía definido su sistema de referencia (Benchmark) para la determinación del gasto tributario (GT). A mediados de 2024 se realizó el primer acercamiento a dicha definición para el impuesto sobre la renta y para el IVA, pero, al momento de este análisis no está disponible el informe desagregado. Sumado a ello, los beneficios tributarios no son objeto de una evaluación permanente y efectiva que permita determinar su pertinencia, lo que ha generado una acumulación de incentivos, muchas veces injustificados y que implican un elevado GT para el país.
Sostenibilidad fiscal: La capacidad del Estado colombiano para mantener unas finanzas saludables y cumplir con la regla fiscal se está viendo afectada por el escaso recaudo tributario. Esto se debe no solo al estancamiento de la economía sino, a la existencia de numerosos beneficios impositivos que conducen a un elevado GT que, solo en 2021 y 2022 representó 7.4% y 7.8% del PIB respectivamente.
Recomendaciones de política: en Colombia se requiere una reestructuración del sistema tributario para hacerlo más eficiente, sostenible y equitativo. Los beneficios tributarios se deben evaluar y, en ciertos casos, desmontar gradualmente con el fin de contribuir a la justicia tributaria y a la simplicidad del sistema.

Informe sobre gastos tributarios: Colombia

En 2022, los gastos tributarios (GTs) en Colombia representaron aproximadamente el 7.8% del PIB, desglosándose de la siguiente manera: el costo fiscal de estos gastos en el impuesto sobre la renta fue del 0.6% para personas naturales y del 1.5% para personas jurídicas. El otro 5.6% corresponde al IVA. Este total representa un aumento de 4 puntos porcentuales en comparación con el año anterior.
Este informe destaca la necesidad de revisar los GTs, una evaluación que ya era crucial antes de la pandemia, pero que se ha vuelto aún más urgente en el contexto post-COVID-19, dado su impacto en la desigualdad y en los ingresos estatales.
Transparencia: La información sobre GTs en Colombia no es detallada ni accesible para los ciudadanos o los investigadores. En algunos casos está dispersa o solo se dispone de información agregada, lo que dificulta su evaluación.
Escenario fiscal complejo: El sistema tributario colombiano es complejo, en parte, debido a las numerosas exenciones, exclusiones y deducciones especiales presentes en la regulación, lo que complejiza el cumplimiento tributario y el proceso de fiscalización y control.
Desafíos en la evaluación: Colombia no tenía definido su sistema de referencia (Benchmark) para la determinación del gasto tributario (GT). A mediados de 2024 se realizó el primer acercamiento a dicha definición para el impuesto sobre la renta y para el IVA, pero, al momento de este análisis no está disponible el informe desagregado. Sumado a ello, los beneficios tributarios no son objeto de una evaluación permanente y efectiva que permita determinar su pertinencia, lo que ha generado una acumulación de incentivos, muchas veces injustificados y que implican un elevado GT para el país.
Sostenibilidad fiscal: La capacidad del Estado colombiano para mantener unas finanzas saludables y cumplir con la regla fiscal se está viendo afectada por el escaso recaudo tributario. Esto se debe no solo al estancamiento de la economía sino, a la existencia de numerosos beneficios impositivos que conducen a un elevado GT que, solo en 2021 y 2022 representó 7.4% y 7.8% del PIB respectivamente.
Recomendaciones de política: en Colombia se requiere una reestructuración del sistema tributario para hacerlo más eficiente, sostenible y equitativo. Los beneficios tributarios se deben evaluar y, en ciertos casos, desmontar gradualmente con el fin de contribuir a la justicia tributaria y a la simplicidad del sistema.

Les indiscrets - Courson-Coquerel : comment la macronie veut leur faire la peau

Le Point / France - Thu, 25/09/2025 - 06:30
Et aussi : LFI et les 7 censures ratees ; << "casser les ghettos de riches" pour les remplacer par des HLM >> et autres promesses pour gagner les municipales ; Picasso, Rubens et Proust a vendre...

Valérie Pécresse : « Le référendum est une arme contre le populisme »

Le Point / France - Thu, 25/09/2025 - 06:15
La presidente de la region Ile-de-France met Emmanuel Macron au defi de consulter les electeurs pour sortir de l'actuelle crise budgetaire.

Inaugural Forum on Africa and the Global Order: A Focus on the G20

European Peace Institute / News - Thu, 25/09/2025 - 02:35
Photos

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In partnership with the government of South Africa, the African Union, and the Institute for Justice and Reconciliation, IPI co-hosted the inaugural forum on “Africa and the Global Order” under the theme Reform of the Global Financial Architecture: G20 Imperatives for Sustainable Debt and Inclusive Growth. This year’s G20 carries both substantive and symbolic weight, as it is the first ever hosted by an African country. Taking place at the end of South Africa’s presidency and ahead of the November summit, the event reflected on South Africa’s progress in advancing its stated priorities, particularly on debt sustainability and inclusivity in the global financial architecture.

The event was chaired by IPI President Zeid Ra’ad Al Hussein and co-hosted by the governments of South Africa and the African Union, represented respectively by Ronald Ozzy Lamola, Minister of International Relations and Cooperation of South Africa, and Téte António, Minister of External Relations of the Republic of Angola and Chair of the Executive Council of the African Union. 

Participants had a frank discussion on regional issues held under the Chatham House Rule.

Atendees included Gesa Bräutigam, Director for Sub-Saharan Africa and the Sahel at the Federal Foreign Office, Germany; Márcio Burity, Political Advisor to the Minister of External Relations of Angola; Işıl Cemali Doğan, Deputy Directorate General for Multilateral Economic Affairs at the Ministry of Foreign Affairs of Türkiye; Berris Ekinci, Deputy Minister of Foreign Affairs of the Republic of Türkiye; Philip Fox-Drummond Gough, Secretary for Economic and Financial Affairs in the Ministry of External Relations of the Federative Republic of Brazil; Shambhu Hakki, Joint Secretary in the Ministry of External Affairs of the Republic of India; Freya Jackson, Director of Multilateral and Human Rights at the Foreign, Commonwealth, and Development Office of the United Kingdom of Great Britain and Northern Ireland; Mathu Joyini, Permanent Representative of the Republic of South Africa to the United Nations; Thani Mohamed-Soilihi, Minister Delegate for Francophonie and International Partnerships of the French Republic; Masotsha Mnguni, Director of Economic Development at the Department of International Relations and Cooperation (DIRCO) and G20 Project Coordinator, South Africa; Stephen Del Rosso, Vice President, International Program at the Carnegie Corporation of New York; Hedda Samson, Deputy Head of the Delegation of the European Union to the United Nations; and Thomas Schnöll, Permanent Observer for the Organisation for Economic Cooperation and Development to the United Nations (OECD).

The post Inaugural Forum on Africa and the Global Order: A Focus on the G20 appeared first on International Peace Institute.

Global Leaders Series: Insights from The Business of Philanthropy

European Peace Institute / News - Wed, 24/09/2025 - 17:01
Event Video 
Photos

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Strategic philanthropy holds immense potential to drive large-scale social change, yet its impact is often constrained by a lack of data, research, and leadership. Addressing the world’s most intractable problems requires collaboration between philanthropy, government, and business.

On September 24th, IPI hosted a Global Leaders Series event featuring H.E. Badr Jafar, author of the book The Business of Philanthropy: Perspectives and Insights from Global Thought Leaders on How to Change the World.

The book, The Business of Philanthropy, features diverse insights into the power of strategic philanthropy to inform, inspire, and mobilize the next generation of social innovators in their pursuit of positive social and environmental impact.

Speakers:
H.E. Badr Jafar, Special Envoy for Business and Philanthropy, United Arab Emirates, and author of The Business of Philanthropy
Tsitsi Masiyiwa, Chair of Higherlife Foundation, Chair and Co-Founder of Delta Philanthropies, Chair of Co-Impact, Chair of END Fund, and a founding board member of the African Philanthropy Forum
Jacqueline Novogratz, Founder and CEO of Acumen

Moderator:
Zeid Ra’ad Al Hussein, President and CEO, International Peace Institute

The post Global Leaders Series: Insights from The Business of Philanthropy appeared first on International Peace Institute.

Pakistan-Saudi Arabia Defense Pact: The Alliance of the Decade?

TheDiplomat - Wed, 24/09/2025 - 14:37
The emerging alliance cannot be interpreted as an asymmetrical partnership in which one party dominates. Both see value in the partnership.

South Korean President Introduces His Vision for Inter-Korean Relations in UN

TheDiplomat - Wed, 24/09/2025 - 14:32
Three months after taking the presidency, Lee Jae-myung introduced the "END" initiative during his address at the United Nations.

Stories of Resilience and Innovation: Women in Afghanistan Under the Taliban

TheDiplomat - Wed, 24/09/2025 - 14:11
While the constraining environment is a reality, so is the resilience and innovation demonstrated by women in Afghanistan.

Women, Peace, and Leadership Symposium on Women’s Leadership for International Peace and Security

European Peace Institute / News - Wed, 24/09/2025 - 13:00
Event Video 
Photos

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IPI together with the Permanent Mission of Ireland to the United Nations, and the Secretary of Foreign Affairs of Mexico, in partnership with Our Secure Future and the Nobel Women’s Initiative, cohosted the annual “Women, Peace, and Leadership Symposium on Women’s Leadership for International Peace and Security” on September 24th. Now in its eighth year, this symposium aims to ensure that WPS is not only discussed within the UN Security Council during “WPS week” in October but is also integrated into broader high-level discussions at the UN.

This year, the Women, Peace, and Leadership Symposium returns to the foundation of the series and focuses on women’s leadership in international peace and security. The discussion examined women’s leadership in formal political spaces, within conflict settings, at the community level, and in areas that are crucial to international peace and security, including technology. While this event highlighted innovations and successes in women’s leadership, the conversation encouraged people of all genders to fight these barriers and be accountable to international obligations to increase women’s participation.

Opening Remarks:
Hiroyuki Saruhashi, Director, Gender Mainstreaming Division at Ministry of Foreign Affairs, Japan

Speakers:
H.E. Fergal Mythen, Permanent Representative of Ireland to the United Nations
Sahana Dharmapuri, Vice President of Our Secure Future and Vice President of the PAX sapiens Foundation
Pablo Arrocha, Legal Advisor, Mexico Ministry of Foreign Affairs
Tawakkol Karman, Nobel Peace Prize laureate
Sarah Hendriks, Director of Policy, Programme, and Intergovernmental Support Division (PPID), UN Women

Moderator:
Zeid Ra’ad Al Hussein, President and CEO, International Peace Institute

Closing Remarks:
Phoebe Donnelly, IPI Senior Fellow and Head of Women, Peace, and Security

The post Women, Peace, and Leadership Symposium on Women’s Leadership for International Peace and Security appeared first on International Peace Institute.

Russische Luftraumverletzung: "NATO bloßstellen"

SWP - Wed, 24/09/2025 - 12:42
Das, was aktuell durch Luftraumverletzungen durch russische Drohnen passiere, gehöre zum russischen Informationskrieg, sagt Helge Adrians, Stiftung Wissenschaft und Politik. Russland wolle damit die eigenen Positionen durchbringen, ohne kämpfen zu müssen.

Sino-Pakistan partnership under the China-Pakistan economic corridor and the burden of expectations

This book has come up with the most up-to-date, comprehensive and objective analysis of China’s investments in Pakistan under the China-Pakistan Economic Corridor, a flagship project of the Belt and Road Initiative. It covers the broad range of Sino-Pakistan relations in the backdrop of Pakistan’s complex political, governance, security, socio-environmental and technological challenges that hinder implementation of CPEC projects.

Sino-Pakistan partnership under the China-Pakistan economic corridor and the burden of expectations

This book has come up with the most up-to-date, comprehensive and objective analysis of China’s investments in Pakistan under the China-Pakistan Economic Corridor, a flagship project of the Belt and Road Initiative. It covers the broad range of Sino-Pakistan relations in the backdrop of Pakistan’s complex political, governance, security, socio-environmental and technological challenges that hinder implementation of CPEC projects.

Sino-Pakistan partnership under the China-Pakistan economic corridor and the burden of expectations

This book has come up with the most up-to-date, comprehensive and objective analysis of China’s investments in Pakistan under the China-Pakistan Economic Corridor, a flagship project of the Belt and Road Initiative. It covers the broad range of Sino-Pakistan relations in the backdrop of Pakistan’s complex political, governance, security, socio-environmental and technological challenges that hinder implementation of CPEC projects.

Verteilungsnarrative verschärfen Klimapopulismus

Bestimmte Narrative über Einkommen, Unternehmen und Wirtschaft beeinflussen Einstellungen zur Klimapolitik – Einkommensnarrativ senkt zusätzlich die Zufriedenheit mit der Demokratie – Sozial ausgewogene und transparent kommunizierte Klimapolitik kann Polarisierung vorbeugen Populistische Parteien ...

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