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...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Colombia |
| Recursos: | Universidad Santo Tomás |
| Repositorio: | Repositorio Institucional USTA |
| Idioma: | español |
| OAI Identifier: | oai:repository.usta.edu.co:11634/26315 |
| Acesso em linha: | https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646 |
| Access Level: | acceso abierto |
| Palavra-chave: | Tax reforms tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria |
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Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobrezaThe tax reforms of the millennium and its relationship with the tax revenues and povertyGarcía 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 EstadoUniversidad Santo Tomás, Bogotá-Colombia2018-07-01Artículo revisado por paresinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdftext/htmlhttps://revistas.usantotomas.edu.co/index.php/iusta/article/view/464610.15332/1900-0448.2018.0049.03spahttps://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646/4348https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646/htmlIUSTA; No. 49 (2018); 71-89IUSTA; Núm. 49 (2018); 71-892500-52861900-0448Derechos de autor 2018 IUSTAinfo:eu-repo/semantics/openAccessreponame:Repositorio Institucional USTAinstname:Universidad Santo Tomásinstacron:Universidad Santo Tomás2023-07-14T21:28:22Z |
| dc.title.none.fl_str_mv |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza The tax reforms of the millennium and its relationship with the tax revenues and poverty |
| title |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza |
| spellingShingle |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza García Garzón, Mauricio Tax reforms tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria |
| title_short |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza |
| title_full |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza |
| 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 |
| title_sort |
Las reformas tributarias del milenio y su relación con los ingresos tributarios y la pobreza |
| dc.creator.none.fl_str_mv |
García Garzón, Mauricio García Ocampo, Tania Lorena |
| author |
García Garzón, Mauricio |
| author_facet |
García Garzón, Mauricio García Ocampo, Tania Lorena |
| author_role |
author |
| author2 |
García Ocampo, Tania Lorena |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
Tax reforms tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria |
| topic |
Tax reforms tax revenues monetary poverty reformas tributarias ingresos tributarios pobreza monetaria |
| 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. |
| publishDate |
2018 |
| dc.date.none.fl_str_mv |
2018-07-01 |
| dc.type.none.fl_str_mv |
Artículo revisado por pares info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article |
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article |
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publishedVersion |
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https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646 10.15332/1900-0448.2018.0049.03 |
| url |
https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646 |
| identifier_str_mv |
10.15332/1900-0448.2018.0049.03 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646/4348 https://revistas.usantotomas.edu.co/index.php/iusta/article/view/4646/html IUSTA; No. 49 (2018); 71-89 IUSTA; Núm. 49 (2018); 71-89 2500-5286 1900-0448 |
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Derechos de autor 2018 IUSTA info:eu-repo/semantics/openAccess |
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Derechos de autor 2018 IUSTA |
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openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Santo Tomás, Bogotá-Colombia |
| publisher.none.fl_str_mv |
Universidad Santo Tomás, Bogotá-Colombia |
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reponame:Repositorio Institucional USTA instname:Universidad Santo Tomás instacron:Universidad Santo Tomás |
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Universidad Santo Tomás |
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Universidad Santo Tomás |
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