Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
The citizens of a country must contribute to the tax burdens for the support of their state apparatus, including those expenses aimed at the community's welfare. In Colombia the Congress of the Republic has approved nine tax reforms so far in the millennium. However, this research did not take...
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6685085 |
| Source: | IUSTA, ISSN 1900-0448, Vol. 2, Nº. 49, 2018, pags. 71-89 |
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dialnet-ar-18-ART00012983132018-11-30Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobrezaGarcía Garzón, MauricioGarcía Ocampo, Tania LorenaTax reformstax revenuesmonetary povertyreformas tributariasingresos tributariospobreza monetariaThe citizens of a country must contribute to the tax burdens for the support of their state apparatus, including those expenses aimed at the community's welfare. In Colombia the Congress of the Republic has approved nine tax reforms so far in the millennium. However, this research did not take into account that of 2016, since being the most recent its results cannot be quantified. The changes introduced in the reforms have increased the tax revenues of the Central Sector, supported mainly by the collection of income tax and VAT and also supported by the income of the CREE and wealth, which have been gaining participation in recent years; however, this growth is not compatible with the dynamics presented by the national monetary poverty and national extreme poverty rates, which despite showing significant decreases during the period, their percentage variations differ from the behavior of the tax resources which is why they generate questions about the social purpose of the State.Los ciudadanos de un país deben aportar a las cargas tributarias para el sostenimiento de su aparato estatal, incluidos aquellos gastos dirigidos al bienestar de la comunidad. En Colombia han sido aprobadas por el Congreso de la República nueve reformas tributarias en lo que va corrido del milenio, sin embargo, en esta investigación no se tuvo en cuenta la de 2016, que por ser la más reciente no permite cuantificar sus resultados. Los cambios introducidos en las reformas han logrado incrementar los ingresos tributarios del Sector Central, sustentados principalmente por el recaudo del impuesto de renta e IVA y apoyados también por los ingresos del CREE y patrimonio, que han venido ganando participación en los últimos años; no obstante, este crecimiento no es compatible con la dinámica presentada por los índices de pobreza monetaria nacional y pobreza extrema nacional, que a pesar de presentar disminuciones importantes durante el período, sus variaciones porcentuales difieren del comportamiento de los recursos tributarios por lo que se generan interrogantes en torno a la finalidad social del Estado2018text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6685085(Revista) ISSN 2500-5286(Revista) ISSN 1900-0448IUSTA, ISSN 1900-0448, Vol. 2, Nº. 49, 2018, pags. 71-89spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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| source |
IUSTA, ISSN 1900-0448, Vol. 2, Nº. 49, 2018, pags. 71-89
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| language |
Spanish
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| topic |
Tax reforms
tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria |
| spellingShingle |
Tax reforms
tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria García Garzón, Mauricio García Ocampo, Tania Lorena Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza |
| description |
The citizens of a country must contribute to the tax burdens for the support of their state apparatus, including those expenses aimed at the community's welfare. In Colombia the Congress of the Republic has approved nine tax reforms so far in the millennium. However, this research did not take into account that of 2016, since being the most recent its results cannot be quantified. The changes introduced in the reforms have increased the tax revenues of the Central Sector, supported mainly by the collection of income tax and VAT and also supported by the income of the CREE and wealth, which have been gaining participation in recent years; however, this growth is not compatible with the dynamics presented by the national monetary poverty and national extreme poverty rates, which despite showing significant decreases during the period, their percentage variations differ from the behavior of the tax resources which is why they generate questions about the social purpose of the State.
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| format |
Article
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| author |
García Garzón, Mauricio
García Ocampo, Tania Lorena |
| author_facet |
García Garzón, Mauricio
García Ocampo, Tania Lorena |
| author_sort |
García Garzón, Mauricio
|
| title |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
|
| title_short |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
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| title_full |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
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| title_fullStr |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
|
| title_full_unstemmed |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
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| title_sort |
las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza
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| publishDate |
2018
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6685085
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| _version_ |
1709748528925900800
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