Tax Reforms and Their Effect on Social Inequality

Fiscal policy obeys an axis of government management to guide economic and social investments where the general good prevails; recognizing that taxation is a mechanism that guarantees public spending. The objective of this reflection article is to describe the characteristics of the tax reforms and their effect on social inequality. For this, a documentary review was carried out from 30 documents selected with inclusion criteria; showing that inequality is multifactorial in nature and arises from the nation's inability to allocate income based on social investment. Finally, it was concluded that the reforms in their tax essence have a greater footprint of tax evasion and a clear impact on salary inequality that targets the less favored classes. For its part, the novelty is reflected with the approach of a particular analysis regarding the concept of social inequality.