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    Análisis del impacto derivado del impuesto a la riqueza en personas naturales, en el municipio de La Dorada (Caldas), durante el 2015: Estudio de caso, ganaderos de La Dorada

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    Date

    2016

    Author

    Herrera Fajardo, Dislay
    Leitón Cañón, Mayerly Angélica

    Título obtenido

    Especialista en Gerencia Tributaria

    Director de tesis

    Rodríguez Zambrano, Hernando

    Publicador

    Universidad La Gran Colombia

    Facultad

    Facultad de Postgrados

    Programa

    Especialización en Gerencia Tributaria

    Citación

           
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    TY - GEN T1 - Análisis del impacto derivado del impuesto a la riqueza en personas naturales, en el municipio de La Dorada (Caldas), durante el 2015: Estudio de caso, ganaderos de La Dorada AU - Herrera Fajardo, Dislay AU - Leitón Cañón, Mayerly Angélica Y1 - 2016 UR - http://hdl.handle.net/11396/4593 PB - Universidad La Gran Colombia AB - This research aims to determine the impact derived from wealth tax on natural persons in Colombia, in 2015, taking as a case study natural persons represented farmers in the municipality of the Dorada (Caldas). To realize this, qualitative techniques used statistical inference through surveys and quantitative techniques with descriptive statistics, in order to test the research hypothesis, which stated that: The wealth tax "would not affect the middle class of the country, or small and medium-sized enterprises "(Santos, 2014). Based on the results obtained shows that if there is involvement in natural persons, resulting in crimes of tax evasion and tax avoidance and nonconformity in the affected population, who feel threatened their assets, rather than have opportunities for the development of the region and country. ER - @misc{11396_4593, author = {Herrera Fajardo Dislay and Leitón Cañón Mayerly Angélica}, title = {Análisis del impacto derivado del impuesto a la riqueza en personas naturales, en el municipio de La Dorada (Caldas), durante el 2015: Estudio de caso, ganaderos de La Dorada}, year = {2016}, abstract = {This research aims to determine the impact derived from wealth tax on natural persons in Colombia, in 2015, taking as a case study natural persons represented farmers in the municipality of the Dorada (Caldas). To realize this, qualitative techniques used statistical inference through surveys and quantitative techniques with descriptive statistics, in order to test the research hypothesis, which stated that: The wealth tax "would not affect the middle class of the country, or small and medium-sized enterprises "(Santos, 2014). Based on the results obtained shows that if there is involvement in natural persons, resulting in crimes of tax evasion and tax avoidance and nonconformity in the affected population, who feel threatened their assets, rather than have opportunities for the development of the region and country.}, url = {http://hdl.handle.net/11396/4593} }RT Generic T1 Análisis del impacto derivado del impuesto a la riqueza en personas naturales, en el municipio de La Dorada (Caldas), durante el 2015: Estudio de caso, ganaderos de La Dorada YR 2016 LK http://hdl.handle.net/11396/4593 PB Universidad La Gran Colombia AB This research aims to determine the impact derived from wealth tax on natural persons in Colombia, in 2015, taking as a case study natural persons represented farmers in the municipality of the Dorada (Caldas). To realize this, qualitative techniques used statistical inference through surveys and quantitative techniques with descriptive statistics, in order to test the research hypothesis, which stated that: The wealth tax "would not affect the middle class of the country, or small and medium-sized enterprises "(Santos, 2014). Based on the results obtained shows that if there is involvement in natural persons, resulting in crimes of tax evasion and tax avoidance and nonconformity in the affected population, who feel threatened their assets, rather than have opportunities for the development of the region and country. OL Spanish (121)
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    Palabras clave

    Evasión de impuestos
    Elusión
    Presupuesto
    Patrimonio
    Presupuesto - Ganadería - Aspectos económicos
    Evasión de impuestos - La Dorada (Caldas, Colombia) - 2015
    Análisis financiero
    Administración de bienes - La Dorada (Caldas, Colombia)
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    Abstract

    La presente investigación pretendía determinar el impacto derivado del Impuesto a la Riqueza en personas naturales en Colombia, en el año 2015, tomando como estudio de caso las personas naturales representada en los ganaderos del municipio de la Dorada (Caldas). Para su realización, se utiliza técnicas cualitativas con inferencia estadística a través de encuestas y técnicas cuantitativas con estadística descriptiva, con el fin de comprobar la hipótesis de investigación, que mencionaba que: El impuesto a la riqueza “no afectaría la clase media del país, ni a las pequeñas y medianas empresas” (Santos, 2014). Con base en los resultados obtenidos se observa que si hay afectación en las personas naturales, derivando en delitos de evasión y elusión de impuestos e inconformismo en la población afectada, que sienten amenazados sus patrimonios, más que contar con oportunidades para el desarrollo de la región y el país.

    Abstract

    This research aims to determine the impact derived from wealth tax on natural persons in Colombia, in 2015, taking as a case study natural persons represented farmers in the municipality of the Dorada (Caldas). To realize this, qualitative techniques used statistical inference through surveys and quantitative techniques with descriptive statistics, in order to test the research hypothesis, which stated that: The wealth tax "would not affect the middle class of the country, or small and medium-sized enterprises "(Santos, 2014). Based on the results obtained shows that if there is involvement in natural persons, resulting in crimes of tax evasion and tax avoidance and nonconformity in the affected population, who feel threatened their assets, rather than have opportunities for the development of the region and country.
    URI
    http://hdl.handle.net/11396/4593
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