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    Análisis de las políticas tributarias frente al principio equidad (2011 – 2014)

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    Date

    2015

    Author

    Castro Gualteros, Jennifer Lizeth

    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 - Análisis de las políticas tributarias frente al principio equidad (2011 – 2014) AU - Castro Gualteros, Jennifer Lizeth Y1 - 2015 UR - http://hdl.handle.net/11396/4722 PB - Universidad La Gran Colombia AB - In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society. ER - @misc{11396_4722, author = {Castro Gualteros Jennifer Lizeth}, title = {Análisis de las políticas tributarias frente al principio equidad (2011 – 2014)}, year = {2015}, abstract = {In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society.}, url = {http://hdl.handle.net/11396/4722} }RT Generic T1 Análisis de las políticas tributarias frente al principio equidad (2011 – 2014) YR 2015 LK http://hdl.handle.net/11396/4722 PB Universidad La Gran Colombia AB In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society. OL Spanish (121)
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    Palabras clave

    Impuesto sobre la Renta para la Equidad (CREE)
    Evasión de impuestos
    Tributación
    Evasión de impuestos - Colombia - 2011 a 2014
    Planificación tributaria
    Impuestos sobre la renta - Colombia - 2011 a 2014
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    Abstract

    En este documento, se analiza para el caso colombiano el comportamiento del sistema impositivo y la redistribución del recaudo en términos de equidad. En el primer caso se habla de la incidencia que tiene las políticas en el sistema tributario colombiano, es decir del efecto de los impuestos sobre los ciudadanos, y en el segundo, de los efectos distributivos del reinversión. Estudia la efectividad de las políticas tributaria, creadas durante los años 2011 a 2014, para establecer la equidad entre los contribuyentes y ciudadanos nacionales. La equidad es un término utilizado en la sociedad hace cientos de años, los grandes pensadores de la antigüedad definían la equidad como unión entre la justicia y la igualdad, que intervenía en diferentes ámbitos del derecho. El sistema tributario colombiano se fundamenta a través de los principios consagrados a través de la constitución política de 1991 los cuales son: equidad, eficiencia y progresividad. El objetivo de la equidad puede lograrse a través de unas buenas políticas tributarias, creando un equilibrio de los ingresos y gastos públicos, lo cual puede generar una estabilidad en los costos de eficiencia administrativa. La política de redistribución tiene como objetivo mantener y aumentar la equidad entre los ciudadanos, aplicando las leyes y evaluando condiciones particulares de capacidad de pago de cada contribuyente para soportar la carga impositiva que trae consigo los ingresos obtenidos. En palabras de Zapata (2005) desde hace treinta años hay estudios sistemáticos que analizaban la distribución del ingreso del gasto público, estos estudios han sido de menor impacto y se han concentrado en medir la progresividad de los impuestos y su grado de concentración. Con lo que se puede concluir que para mejorar la distribución del ingreso se deben hacer esfuerzos muy importantes no sólo en los ingresos y gastos públicos sino también en la generación de mayores ingresos para la sociedad.

    Abstract

    In the following document the analysis is address to the behavior of the colombian Tax System, and the distribution of the collected resources in terms of equity. In the first case, we talk about the incidence of public policies on the colombian tributary system, in other words, the effect of taxes over the population; and in the second scenario, the distributive effects of reinvesting. Also, the effectivity of tributary policies created between 2011 and 2014 is studied, in order to determine equity among tax payers and national citizens. Equity, is a word used in society long time ago. The biggest thinkers of the past defined equity as the union between justice and equality that made part of diverses aspects of law. The colombian tax system is based on the principles stated in the constitution of 1991, which are respectively equity, efficiency and progressiveness. The objective of equity can be attained through the employment of good tributary policies, creating a balance between public income and expenses, which can generate stability regarding costs of administrative efficiency. The redistribution policy has as an objective to maintain and increase equity among citizens, applying laws and evaluating individual payment capacities of tax payers, in order to sustain the impositive load that public income brings along. As Zapata (2005) said there have been sistematic studies analyzing the distribution of the public expenses and incomes, these have had less impact and have focused on measuring the progressiveness of taxes and their degree of concentration. Coming from that, it can be concluded that in order to improve the distribution of income, important efforts must be made, not only regarding public income and expenses, but also on the generation of new sources of income for society.
    URI
    http://hdl.handle.net/11396/4722
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