Fiscal improvisation and its effects: is another failed tax reform coming?
In the current debate on the new tax reform, a structural concern arises again: is it being legislated with technical rigor or improvisation? The previous failed tax reform and the recent emergency economic decrees issued by the National Government, declared unconstitutional by the constitutional court, which propose tax changes, have shown conceptual inconsistencies and technical gaps that generate an environment of tax legal insecurity, directly affecting the financial planning of taxpayers. These types of measures, far from consolidating a stable fiscal system, tend to produce institutional wear and distrust in the regulatory apparatus.
