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...
| Autores: | , |
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| 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 |
| 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. |
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