Herramientas de Accesibilidad

Web Accessibility plugin by DJ-Extensions.com

En el terreno

Explora nuestro trabajo con socios, a nivel mundial y local, para abordar la injusticia social y económica a través de una perspectiva de derechos humanos.

GI-ESCR CO-ORGANIZÓ UN DEBATE DONDE CHILE Y COLOMBIA PRESENTARON SUS REFORMAS FISCALES

GI-ESCR CO-ORGANIZÓ UN DEBATE DONDE CHILE Y COLOMBIA PRESENTARON SUS REFORMAS FISCALES

GI-ESCR CO-ORGANIZÓ UN DEBATE DONDE CHILE Y COLOMBIA PRESENTARON SUS REFORMAS FISCALES Y LLAMARON A FOMENTAR LA COOPERACIÓN FISCAL EN AMÉRICA LATINA

 

Chile y Colombia llamaron a fomentar la cooperación fiscal en América Latina

Los países latinoamericanos y otros de la región se enfrentan a crisis superpuestas. La pandemia, la guerra en Ucrania y el colapso climático han dejado al mundo en el umbral de la recesión, con un aumento de la pobreza y la desigualdad, una crisis del coste de la vida y altos niveles de deuda. En este contexto, países como Chile y Colombia están proponiendo reformas fiscales progresivas, incluyendo nuevos impuestos sobre la riqueza, que tienen el potencial de generar recursos fiscales adicionales y reducir las desigualdades. Es importante destacar que ambos países también están llamando a aumentar la cooperación e integración fiscal en la región.

Estas reformas se debatieron ayer en Washington DC durante el panel de alto nivel "Vientos de cambio: el futuro de las reformas fiscales en América Latina", en el marco de las Reuniones Anuales del Banco Mundial y el FMI. Los panelistas fueron el ministro de Hacienda de Colombia, José Antonio Ocampo, la subsecretaria de Hacienda de Chile, Claudia Sanhueza, el premio Nobel y copresidente del ICRICT, Joseph Stiglitz, la directora ejecutiva de Oxfam Internacional, Gabriela Bucher, y el director del Departamento del Hemisferio Occidental del FMI, Ilan Goldfajn. Patricia Arce, de la agencia de noticias EFE moderó el debate.

Todos los panelistas coincidieron en el sentido de urgencia y en la necesidad de implementar soluciones para proteger a los más vulnerables, y mitigar los impactos de la inflación a través de reformas tributarias progresivas, como las propuestas por Chile y Colombia. Si no se actúa luego, según los panelistas, se corre el riesgo de contribuir a una mayor desigualdad y malestar social.

Tanto el Ministro de Hacienda de Colombia, José Antonio Ocampo, como la Subsecretaria de Hacienda de Chile, Claudia Sanhueza, defendieron la necesidad de obtener ingresos adicionales para garantizar la sostenibilidad fiscal, concretamente gravando a los más ricos. Para ambos, cerrar las lagunas del impuesto de sociedades y hacer frente a la evasión fiscal sigue siendo una gran prioridad y, a corto plazo, capturar los superbeneficios de la minería y las industrias extractivas.

El copresidente del ICRICT, Joseph Stiglitz, y la directora ejecutiva de Oxfam Internacional, Gabriela Bucher, afirmaron que ha llegado el momento de aplicar ambiciosos impuestos sobre los beneficios extraordinarios en todos los sectores. Estos impuestos son fáciles de aplicar y pueden generar ingresos rápidamente para ayudar a mitigar los impactos de la inflación. El profesor Stiglitz subrayó que la reforma fiscal global de la OCDE/G20, que incluye un tipo mínimo del 15% en el impuesto de sociedades, es un paso en la dirección correcta, pero no alcanza el nivel de ambición e impacto que piden los países en desarrollo. Está claro que no es suficiente para detener la competencia fiscal y el traslado de beneficios a los paraísos fiscales;  ICRICT aboga por un tipo del 25%. El Ministro Ocampo está de acuerdo en que la OCDE y el G20 deben mantener abiertas las negociaciones para alcanzar un acuerdo más justo.

El Ministro de Hacienda de Colombia, José Antonio Ocampo, dijo:

"Nuestra reforma tributaria en Colombia es una respuesta a la enorme desigualdad que sufre nuestro país, y a las demandas sociales que se reflejaron en la protesta popular del año pasado y en las elecciones presidenciales de este año. Por ello, debemos ir en tres direcciones: primero, introducir un impuesto a la riqueza y eliminar los beneficios tributarios para las personas de altos ingresos. En segundo lugar, introducir impuestos sobre el petróleo y el carbón: siempre que tuvimos un boom del café en el pasado, el sector contribuyó, ahora es el momento de que el sector extractivo haga lo mismo. Y por último, hay que luchar contra la evasión fiscal, que sigue siendo demasiado alta en Colombia".

"Para Colombia, el acuerdo de la OCDE sobre la tributación de las empresas y un impuesto mínimo es insuficiente y complica aún más el sistema. Nos gustaría impulsar un mejor acuerdo para América Latina con el apoyo de Chile que pueda mejorar las cosas".

 Por su parte, la subsecretaria chilena de Hacienda, Claudia Sanhueza, afirmó que:

"Siempre es un reto hacer que el sistema de impuestos sea mejor y más justo. Siempre es un desafío hacer un acuerdo que cambie el statu quo, pero debemos hacerlo. La posibilidad de coordinación regional está ahí, y es ahora".

 "Necesitamos un crecimiento inclusivo, menos desigualdad, y eso no es gratis. Por eso necesitamos reformas fiscales. Necesitamos coordinación y cooperación. Debemos dejar de competir entre los países de la región y dejar de ofrecer incentivos fiscales a las empresas. No hay ningún ganador en esto".

El premio Nobel y copresidente del ICRICT, Joseph Stiglitz, dijo:

 "Quiero decir que tanto Colombia como Chile están avanzando en la dirección correcta con reformas fiscales muy importantes. Para los mercados emergentes, especialmente en la actual situación internacional, es difícil pedir préstamos, y necesitan más espacio fiscal, y la única manera es una fiscalidad más progresiva: significa introducir el impuesto sobre el patrimonio, asegurarse de que las multinacionales paguen impuestos y aplicar impuestos sobre los beneficios inesperados".

 

 

“La evasión, elusión y las prácticas fiscales abusivas por parte de las grandes corporaciones en América Latina privan a los Estados de valiosos recursos para invertir en servicios públicos, enfrentar la crisis climática y disminuir las desigualdades. Desde GI-ESCR hemos estado trabajando con socios en la región y a nivel global para que América Latina actué de manera integrada y coordinada en estas materias, y creemos que Chile y Colombia pueden jugar un rol de liderazgo clave. Ambos países están comprometidos con reformas progresivas a nivel nacional. Ahora toca dar el paso hacia la concertación regional.”

— GI-ESCR

Related Articles

Carta conjunta para exigir a los jefes de Estado del G20 que sitúen la acción climática en el centro de los próximos debates

Carta conjunta para exigir a los jefes de Estado del G20 que sitúen la acción climática en el centro de los próximos debates

Macarena Cano Muñoz
De la Cumbre del Futuro a la Cumbre Mundial de Desarrollo Social: Allanando el camino hacia la justicia social en América Latina

De la Cumbre del Futuro a la Cumbre Mundial de Desarrollo Social: Allanando el camino hacia la justicia social en América Latina

Macarena Cano Muñoz
Encabezamos discusiones sobre la hoja de ruta hacia la 4ª Conferencia Internacional sobre la Financiación para el Desarrollo

Encabezamos discusiones sobre la hoja de ruta hacia la 4ª Conferencia Internacional sobre la Financiación para el Desarrollo

Martín Pintus

SITEMAP

TAKE ACTION

NEWSLETTER

¡No te pierdas ninguna actualización!
SUSCRÍBETE
Image

Social Media:

Log in

Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.