La política fiscal frente a la inflación e hiperinflación

Autores/as

DOI:

https://doi.org/10.51302/rcyt.2024.18837

Palabras clave:

política fiscal, inflación, hiperinflación

Resumen

El objetivo del estudio corresponde al análisis de los fenómenos de hiperinflación como factores altamente perjudiciales para una economía en términos de crecimiento y calidad de vida. Es un fenómeno latente en Latinoamérica que amenaza con presentarse de no ser controladas las variables que lo desencadenan desde la política fiscal.

Para lograr lo anterior, el método aplicado corresponde a una revisión sistemática a partir de la búsqueda en las bases de datos Science y Dimensions sobre palabras clave que permiten identificar artículos que desarrollaron el análisis de la inflación e hiperinflación desde la política fiscal.

En tal sentido, el resultado principal es la identificación de patrones similares de conexión entre la política fiscal, la inflación y la hiperinflación a partir de estudios realizados en diferentes economías en el ámbito mundial.

Finalmente, se concluye que las acciones desfavorables desde la política fiscal que han conducido a la hiperinflación corresponden a la financiación del déficit público con emisión de bonos o moneda, impuesto inflacionario y reducciones del impuesto cuando la economía se encuentra en el lado ineficiente de la curva de Laffer.

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Biografía del autor/a

Juliana Carolina Farfan Rodriguez, Docente investigadora en Corporación Universitaria Remington. Consultora empresarial (Colombia)

Economista en la Universidad de Antioquia, magister en Tributación y Política Fiscal en la Universidad de Medellín, estudiante de Doctorado en Derecho Económico y Empresa en la Universidad Iberoamericana de México. Docente investigadora en la Corporación Universitaria Remington. Consultora empresarial. https://orcid.org/0000-0002-5515-7035

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Publicado

03-01-2024

Cómo citar

Farfan Rodriguez, J. C. (2024). La política fiscal frente a la inflación e hiperinflación. Revista De Contabilidad Y Tributación. CEF, (490), 65–94. https://doi.org/10.51302/rcyt.2024.18837