¿Está Chile preparado para un sistema de impuestos regionales o locales?
Law Firm | Garnham Abogados |
Published date | 23 December 2021 |
A propósito de la elaboración de una nueva constitución, cabe preguntarnos si es conveniente que la ansiada descentralización, muy en boga entre los constituyentes, permita que cada región o comuna tenga autonomía para crear tributos y que ellos tengan un destino local.
Ello podría generar un mayor empoderamiento regional o local, el eventual aumento de los presupuestos locales de las localidades y una mayor justicia territorial ya que parte de las riquezas generadas en una región podrían quedar en la comunidad. También parece atractivo que, a través del sistema tributario, se ejecuten políticas públicas deseadas por la comunidad local, por ejemplo a través de gravar o eximir de impuestos ciertos productos o actividades.
Frente a estas ventajas, cabe preguntarnos si es recomendable que en Chile exista un régimen de impuestos regionales. A nuestro juicio la respuesta es negativa, por las siguientes razones:
Primero, corremos el riesgo de generar un sistema engorroso y confuso tanto para la inversión extranjera como la nacional, con múltiples normativas e interpretaciones y con una compleja interacción entre los distintos sistemas tributarios locales. Un ejemplo de ello es lo que ocurre en Brasil.
Segundo, las administraciones locales en Chile no parecen estar preparadas para un desafío de esta magnitud. En forma previa a asignarles tareas tan relevantes, es indispensable efectuar una reforma radical al Estado. Una de las conclusiones a que llegó la Comisión Engel en el año 2015 es que “abordar los municipios” era un aspecto crucial para prevenir la corrupción en Chile, recomendación que se ha más que...
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