Descripción y análisis de los ingresos del estado colombiano, en el periodo 1986-2014 ley 1607 del 2012

The incomes in the Colombian state are initially given by an estimated budget that shows incomes and expenses that can be obtained in the next fiscal period. In addition, it is understood that the Colombian entities that regulate these revenues are primarily the DIAN and the Ministry of Finance and...

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Detalles Bibliográficos
Autores: Guzmán Martínez, Andrea Catalina, Ramírez González, Hebert de Jesús
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2015
País:Colombia
Institución:Universidad de San Buenaventura
Repositorio:Repositorio USB
Idioma:español
OAI Identifier:oai:bibliotecadigital.usb.edu.co:10819/3655
Acceso en línea:http://hdl.handle.net/10819/3655
Access Level:acceso abierto
Palabra clave:Ingresos
Impuestos
Sector público
Incomes
Taxes
Deuda
Public Sector
Debt
Distribución del ingreso
Impuestos - Colombia
Administración y procedimientos de impuestos
Contabilidad pública
Deuda pública
Contabilidad financiera
Descripción
Sumario:The incomes in the Colombian state are initially given by an estimated budget that shows incomes and expenses that can be obtained in the next fiscal period. In addition, it is understood that the Colombian entities that regulate these revenues are primarily the DIAN and the Ministry of Finance and Public Credit. The incomes come from three main sources, which are: incomes by taxes, incomes earned by companies and Public Sector and incomes by internal or external debt, those items generate to the Colombian state the entries that it needs to operate normally. In addition, it has to be cleared that within the above items was found that taxes are the major contributors on total incomes. The main taxes are: Value Added Tax, withholding source tax, Income tax and Complementary, wealth tax, tax on financial transactions and custom tax.