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La eficiencia de los sistemas tributarios de la región

Abelardo Medina, Icefi

La formulación del sistema tributario de un país, debiera corresponder al Ministerio de Hacienda como responsable de la administración del erario público –y no al Congreso de la República como sucede en la práctica en muchas naciones-.  Por ende, el primer paso debiera ser que éste ente disponga de una propuesta teórica, perfectamente articulada y que respete los principios tributarios, especialmente los de generalidad, equidad y capacidad de pago, de tal manera que alcance los objetivos sociales previstos en las Constituciones Políticas, con el mayor nivel de eficiencia recaudatoria.  En la práctica, sin embargo, la eficacia del trabajo de Hacienda, está condicionada (además de por la capacidad de sus propios funcionarios) por los intereses de los legisladores quienes tendrán la responsabilidad de aprobar las leyes correspondientes;  por la política de promoción de inversión y de la política comercial de cada país; por la efectividad del trabajo del ente recaudador de impuestos, y sobre todo por la  calidad de la moral tributaria de sus contribuyentes.

Aun así, sigue siendo responsabilidad de Hacienda evaluar la eficiencia del sistema tributario, determinando si se alcanza la recaudación prevista, así como que si se cumplen los propósitos para los que fue definido. Dentro de los indicadores que se utilizan internacionalmente para tratar de medir la eficiencia recaudatoria de los impuestos, se encuentra la “Productividad Tributaria” que no es más que un cociente entre lo que se recauda de un impuesto dentro de su potencial teórico del mismo. En el caso particular del Impuesto al Valor Agregado –IVA-, que es el impuesto más importante para la región centroamericana, el potencial teórico realmente depende del nivel de consumo gravado,  sin embargo, debido a la variabilidad de las legislaciones tributarias de los países,  resulta más apropiado utilizar el Producto Interno Bruto –PIB- como denominador, para lograr de esa forma cierta homogeneización de cifras.

Gráfico 1.  Centroamérica: Productividad del IVA

Grafica I

En ese sentido, y con el propósito de mostrar la trayectoria de dicho indicador para el caso de Centroamérica (aun con la advertencia que Costa Rica no dispone de IVA, sino de un Impuesto General Sobre Ventas), el Icefi construyó una serie para la región para el período 2010-2016 (post-crisis), que presenta el porcentaje de recaudación obtenida,  si la base gravable total fuera el PIB. La serie es útil para observar el comportamiento de la eficiencia en la recaudación del IVA para cada país, siendo más importante la trayectoria  que el cociente específico –debido a la necesidad de afinamientos-; además, debido a las características de cada país, no se recomienda comparar los datos de uno con  otro.

Fuente: Cálculos de Icefi a partir de datos oficiales

La serie muestra que el IGV de Costa Rica tiene una trayectoria decreciente durante el período 2011-2016, denotando una pérdida en la eficiencia del orden de 1.5% del potencial teórico, situación que debiera motivar al Ministerio de Hacienda de dicho país a evaluar las causas por las que uno de sus principales impuestos, se encuentra recaudando en forma sistemática valores menores respecto al PIB y que incluso pudiera ser una de las causas por las que su nivel de déficit fiscal se haya incrementado.

No obstante, las trayectorias de decrecimiento más pronunciado en la región y que debiera ser objeto de preocupación para las autoridades de sus países, las presentan:  Guatemala con una reducción del 6.1% en su productividad a partir de 2012, luego de experimentar una mejora de 1.8% entre 2010 y 2012;  Panamá con 8.8% de reducción a partir de 2011, primer año completo de la vigencia de su IVA al 7%; y El Salvador que reporta 3.1% de pérdida a partir de 2013, aun cuando si se analiza la serie desde 2010 se puede notar que existió una mejora del 3.8% entre 2010 y 2013, por lo que prácticamente el nivel de eficiencia recaudatoria del IVA en El Salvador, es similar al inicio y al final de la serie.

Nicaragua es un caso interesante que muestra un aumento en la productividad del IVA de 6% entre 2010 y 2014, aun cuando luego han tenido que soportar una reducción del 1.9% a partir de dicho año.  Finalmente, el caso hondureño, es digno de estudio con mayor detenimiento, debido a que presenta un aumento en su productividad por 6.4%, la mayor parte a partir de 2014, cuando entró en vigencia su reforma tributaria.

Los datos, aun cuando deben ser refinados, pueden servir como herramienta para los Ministros de Hacienda de la región y los responsables de las administraciones tributarias, quienes deberán buscar las causas por las que sus impuestos se están volviendo menos productivos, y con ello, impidiendo que las sociedades dispongan de mayores recursos para atender las necesidades de su población.  Estas causas que a priori pueden ser aumentos en la evasión del impuesto; en el contrabando, o como producto de la vigencia de una mayor cantidad de tratamientos tributarios diferenciados, hacen necesario que los responsables de la administración del sistema tributario respondan en el corto plazo con nuevos mecanismos de control y fiscalización para recuperar la eficiencia perdida y consecuentemente que sus funciones se consideren apropiadamente realizadas.

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