Comparative Analysis of the Income and Wealth Tax Systems of Argentina and Colombia: An Approach from the Perspective of International Taxation and Evasion

Income and wealth tax systems are key tools for governments to raise the funds needed to finance their public policies, especially for Latin American and Caribbean countries with a fiscal focus. However, tax evasion and international taxation pose significant challenges to ensure fair and efficient collection. This article focuses on analyzing the income tax systems of Argentina and Colombia, through the mechanisms of international tax planning applied to tax evasion and the existence of tax havens. The similarities and differences between both countries are examined, as well as the policies implemented to address these challenges, through mixed research that brings together literature review and field work, qualitative approach, and inductive method, using content analysis as a technique, which results in a correlation of categories that allow establishing that Argentina and Colombia have a lower taxation than the OECD average, whose tax revenues are equivalent to 33.8% of GDP.