Propuesta de estímulo fiscal de deducción de colegiaturas en todos los tipos, niveles y grados de educación con validez oficial

Abstract

Objective: configuration of a proposal of a fiscal stimulus in favor of individual taxpayers to deduct the total payments for educational services made to private schools for tuition, enrollment and re-enrollment, which represents an incentive for education and the strengthening of family income in an environment of future uncertainty generated by the COVID-19 pandemic. Methodology: use of focus group and interview techniques. Results: the fiscal stimulus is feasible and must be granted by the Ministry of Finance and Public Credit by Decree. Recommendations: for future studies should be included as part of the fiscal stimulus, among others, the expenses of graduation incurred in the type of higher education, the acquisition of textbooks in private education to face the future economic damage generated by COVID-19. Limitations and implications: the stimulus has to be issued by the highest representative of the Executive Power. Originality: three original and unpublished definitions of structural deductions, non-structural deductions and fiscal stimulus are presented assessed. Conclusions: the proposed fiscal stimulus will encourage education and the development of the family economy in the bleak context of the COVID-19 pandemic.