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    Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados

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    Date

    2015

    Author

    Rincón Lara, Luz Mayerly

    Título obtenido

    Especialista en Gerencia Tributaria

    Director de tesis

    Reyes Forero, Rodrigo

    Publicador

    Universidad La Gran Colombia

    Facultad

    Facultad de Postgrados

    Programa

    Especialización en Gerencia Tributaria

    Citación

           
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    TY - GEN T1 - Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados AU - Rincón Lara, Luz Mayerly Y1 - 2015 UR - http://hdl.handle.net/11396/4580 PB - Universidad La Gran Colombia AB - Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees. ER - @misc{11396_4580, author = {Rincón Lara Luz Mayerly}, title = {Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados}, year = {2015}, abstract = {Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees.}, url = {http://hdl.handle.net/11396/4580} }RT Generic T1 Efecto de la reforma tributaria, ley 1607 del 2012 en las personas naturales clasificadas como empleados YR 2015 LK http://hdl.handle.net/11396/4580 PB Universidad La Gran Colombia AB Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees. OL Spanish (121)
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    Palabras clave

    Impuesto de renta y complementarios
    Personas jurídicas
    Personas naturales
    Asalariado
    Trabajadores independientes
    IMAN
    IMAS
    Retención en la fuente
    Presupuesto general de la nación
    Ley 1607 del 2012
    Personas (Derecho) - Impuestos
    Análisis financiero
    Reforma tributaria - Colombia - 2012
    Presupuesto de capital - Colombia
    Inversiones
    Metadata
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    Abstract

    El impuesto de Renta surgió como fuente de recursos para financiar los gastos del Gobierno desde 1821, es un impuesto directo porque grava la ingresos susceptibles de producir incremento en el patrimonio de cada sujeto, en el caso de las personas naturales sufrió cambios sustanciales con la reciente reforma tributaria Ley 1607 del 2012 debido a que entro a ser parte de la categoría de empleados ya no solo los asalariados que son las personas que están vinculados a una compañía mediante un contrato laboral, las personas que ejercen profesionales liberales y las que prestan servicios técnicos, con ciertos requisitos. Para esta categoría se generaron nuevos sistemas determinación del impuesto y de retención en la fuente y cambios en los requisitos para declarar lo que a su vez genero efectos de aumento en las cifras recaudadas en este impuesto con la finalidad de cubrir beneficios concedidos a las compañías para la generación de empleo. En la investigación se recolecto documentos y estadísticas con respecto a la reforma tributaria del 2012, información que permitió establecer los motivos, los cambios y las incidencias que se produjeron en el impuesto de renta de las personas naturales clasificadas como empleados.

    Abstract

    Income tax emerged as a source of funds to finance government spending since 1821, is a direct tax that taxes the income likely to produce increase in equity of each subject, in the case of natural persons suffered substantial changes with the recent 1607 Tax Reform Act of 2012 because it came to be part of the category of employees and not only employees who are the people that are linked to a company by an employment contract, persons engaged in the liberal professionals and providing technical services with certain requirements. For this category new determination systems and retention tax generated at the source and changes in the requirements for declaring what has in turn generated effects increase in numbers collected in this tax in order to cover benefits granted to companies to employment generation. In the research it was collected documents and statistics regarding the tax reform of 2012, which allowed information to establish the reasons, changes and incidents that occurred in the income tax of individuals classified as employees.
    URI
    http://hdl.handle.net/11396/4580
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