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    Efecto del aumento del IVA del 16% al 19% en el consumo de los hogares colombianos

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    Date

    2019

    Author

    Herrera Reyes, Fabián Oswaldo
    Cartagena Lozano, Consuelo

    Título obtenido

    Especialista en Gerencia Financiera

    Director de tesis

    Chamorro Futinico, Julio César

    Publicador

    Universidad La Gran Colombia

    Facultad

    Facultad de Postgrados

    Programa

    Especialización en Gerencia Financiera

    Citación

           
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    TY - GEN T1 - Efecto del aumento del IVA del 16% al 19% en el consumo de los hogares colombianos AU - Herrera Reyes, Fabián Oswaldo AU - Cartagena Lozano, Consuelo Y1 - 2019 UR - http://hdl.handle.net/11396/5376 PB - Universidad La Gran Colombia AB - During the last two decades the country has had to resort to 14 tax reforms in order to increase its collection and to reduce the fiscal deficit. This has adversely affected the pockets of Colombian households, and therefore, this reflection article aims to analyze the effect of the VAT increase from 16% to 19% on the consumption of Colombian households during the 2017 and 2018 periods. For this, historical data and official statistics provided by the DANE, the DIAN, the Ministry of Finance, the ANIF, Fedesarrollo and the Bank of the Republic were used, which allowed concluding that in the family basket, 52% of the basic products are taxed, which has forced citizens to reduce their purchases, without being less important the fact that the goods and services of the sectors of housing, clothing, entertainment, private transport, telephone services, communications and other Expenses such as toiletries and personal care are included in the category of the general VAT rate of 19%. ER - @misc{11396_5376, author = {Herrera Reyes Fabián Oswaldo and Cartagena Lozano Consuelo}, title = {Efecto del aumento del IVA del 16% al 19% en el consumo de los hogares colombianos}, year = {2019}, abstract = {During the last two decades the country has had to resort to 14 tax reforms in order to increase its collection and to reduce the fiscal deficit. This has adversely affected the pockets of Colombian households, and therefore, this reflection article aims to analyze the effect of the VAT increase from 16% to 19% on the consumption of Colombian households during the 2017 and 2018 periods. For this, historical data and official statistics provided by the DANE, the DIAN, the Ministry of Finance, the ANIF, Fedesarrollo and the Bank of the Republic were used, which allowed concluding that in the family basket, 52% of the basic products are taxed, which has forced citizens to reduce their purchases, without being less important the fact that the goods and services of the sectors of housing, clothing, entertainment, private transport, telephone services, communications and other Expenses such as toiletries and personal care are included in the category of the general VAT rate of 19%.}, url = {http://hdl.handle.net/11396/5376} }RT Generic T1 Efecto del aumento del IVA del 16% al 19% en el consumo de los hogares colombianos YR 2019 LK http://hdl.handle.net/11396/5376 PB Universidad La Gran Colombia AB During the last two decades the country has had to resort to 14 tax reforms in order to increase its collection and to reduce the fiscal deficit. This has adversely affected the pockets of Colombian households, and therefore, this reflection article aims to analyze the effect of the VAT increase from 16% to 19% on the consumption of Colombian households during the 2017 and 2018 periods. For this, historical data and official statistics provided by the DANE, the DIAN, the Ministry of Finance, the ANIF, Fedesarrollo and the Bank of the Republic were used, which allowed concluding that in the family basket, 52% of the basic products are taxed, which has forced citizens to reduce their purchases, without being less important the fact that the goods and services of the sectors of housing, clothing, entertainment, private transport, telephone services, communications and other Expenses such as toiletries and personal care are included in the category of the general VAT rate of 19%. OL Spanish (121)
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    Palabras clave

    Impuesto al valor agregado (IVA)
    Economía colombiana
    Reforma tributaria
    Impuesto sobre el valor agregado - Colombia
    Finanzas personales
    Comportamiento del consumidor
    Análisis del valor (Control de costos)
    Economía doméstica - Colombia
    Reforma tributaria - Colombia
    Administración y procedimiento de impuestos - Colombia
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    Abstract

    Durante las dos últimas décadas el país ha tenido que recurrir a 14 reformas tributarias con el fin de aumentar su recaudo y poder reducir el déficit fiscal. Esto ha afectado negativamente el bolsillo de los hogares colombianos, y por lo tanto, el presente artículo de reflexión tiene como objetivo analizar el efecto del aumento del IVA del 16% al 19% en el consumo de los hogares colombianos durante los periodos 2017 y 2018. Para ello, se usaron datos históricos y estadísticos oficiales aportados por el DANE, la DIAN, El Ministerio de Hacienda, la ANIF, Fedesarrollo y el Banco de la Republica, lo cual permitió concluir que en la canasta familiar, el 52% de los productos básicos se encuentran gravados, lo que ha obligado a los ciudadanos a reducir sus compras, sin ser menos importante el hecho de que los bienes y servicios de los sectores de vivienda, vestuario, diversión, transporte privado, servicios de telefonía, comunicaciones y otros gastos como artículos para el aseo y cuidado personal se encuentran incluidos en la categoría de la tasa general del IVA del 19%.

    Abstract

    During the last two decades the country has had to resort to 14 tax reforms in order to increase its collection and to reduce the fiscal deficit. This has adversely affected the pockets of Colombian households, and therefore, this reflection article aims to analyze the effect of the VAT increase from 16% to 19% on the consumption of Colombian households during the 2017 and 2018 periods. For this, historical data and official statistics provided by the DANE, the DIAN, the Ministry of Finance, the ANIF, Fedesarrollo and the Bank of the Republic were used, which allowed concluding that in the family basket, 52% of the basic products are taxed, which has forced citizens to reduce their purchases, without being less important the fact that the goods and services of the sectors of housing, clothing, entertainment, private transport, telephone services, communications and other Expenses such as toiletries and personal care are included in the category of the general VAT rate of 19%.
    URI
    http://hdl.handle.net/11396/5376
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    • Especialización en Gerencia Financiera [125]
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