The 1935 tax reform and the strengthening of direct taxation in Colombia
This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the import...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6779
- Fecha de publicación:
- 2014
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/11876
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/2442
https://repositorio.uptc.edu.co/handle/001/11876
- Palabra clave:
- Economic history
direct taxation
economic policy
tax policy
Historia económica
tributación directa
política económica
- Rights
- License
- Copyright (c) 2013 Oliver Mora Toscano
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2014-04-042024-07-05T18:44:23Z2024-07-05T18:44:23Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/244210.19053/22565779.2442https://repositorio.uptc.edu.co/handle/001/11876This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the important changes made during the period of the so-called “ongoing revolution”. One of the most relevant elements of the reform was the consolidation and strengthening of the direct taxes of Colombia using as principal instruments the increase of income tax and the creation of the taxes to the excess profits and estate tax. The new tax resources constituted an important source of financing of the comprehensive program of reforms and policies proposed by the government of President López.En este artículo se estudian los elementos más relevantes de la reforma tributaria propuesta y puesta en práctica por el presidente Alfonso López Pumarejo en 1935, durante su primera gestión de gobierno. La reforma fue implementada fundamentalmente mediante la Ley 78 de 1935 y complementada por medio de la Ley 63 de 1936. Se trata de uno de los importantes cambios realizados durante el período de la denominada “revolución en marcha”. Uno de los elementos más relevantes de la reforma fue la consolidación y fortalecimiento de los impuestos directos en Colombia utilizando como instrumentos principales el incremento del impuesto a la renta y la creación de los impuestos al exceso de utilidades y al patrimonio. Los nuevos recursos fiscales obtenidos constituyeron una importante fuente de financiamiento del programa integral de reformas y políticas propuestas por el Gobierno lopista.application/pdftext/htmlspaspaUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/2442/2321https://revistas.uptc.edu.co/index.php/cenes/article/view/2442/6260Copyright (c) 2013 Oliver Mora Toscanohttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf280http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-72Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-722256-57790120-3053Economic historydirect taxationeconomic policytax policyHistoria económicatributación directapolítica económicaThe 1935 tax reform and the strengthening of direct taxation in ColombiaLa reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombiainfo:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_6779http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a363http://purl.org/coar/version/c_970fb48d4fbd8a85Toscano, Oliver Mora001/11876oai:repositorio.uptc.edu.co:001/118762025-07-18 12:13:34.521metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co |
| dc.title.en-US.fl_str_mv |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| dc.title.es-ES.fl_str_mv |
La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia |
| title |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| spellingShingle |
The 1935 tax reform and the strengthening of direct taxation in Colombia Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica |
| title_short |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_full |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_fullStr |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_full_unstemmed |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_sort |
The 1935 tax reform and the strengthening of direct taxation in Colombia |
| dc.subject.en-US.fl_str_mv |
Economic history direct taxation economic policy tax policy |
| topic |
Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica |
| dc.subject.es-ES.fl_str_mv |
Historia económica tributación directa política económica |
| description |
This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the important changes made during the period of the so-called “ongoing revolution”. One of the most relevant elements of the reform was the consolidation and strengthening of the direct taxes of Colombia using as principal instruments the increase of income tax and the creation of the taxes to the excess profits and estate tax. The new tax resources constituted an important source of financing of the comprehensive program of reforms and policies proposed by the government of President López. |
| publishDate |
2014 |
| dc.date.accessioned.none.fl_str_mv |
2024-07-05T18:44:23Z |
| dc.date.available.none.fl_str_mv |
2024-07-05T18:44:23Z |
| dc.date.none.fl_str_mv |
2014-04-04 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article |
| dc.type.en-US.fl_str_mv |
Peer reviewed Article |
| dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
| dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6779 |
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info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a363 |
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http://purl.org/coar/resource_type/c_6779 |
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publishedVersion |
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https://revistas.uptc.edu.co/index.php/cenes/article/view/2442 10.19053/22565779.2442 |
| dc.identifier.uri.none.fl_str_mv |
https://repositorio.uptc.edu.co/handle/001/11876 |
| url |
https://revistas.uptc.edu.co/index.php/cenes/article/view/2442 https://repositorio.uptc.edu.co/handle/001/11876 |
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10.19053/22565779.2442 |
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spa |
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spa |
| language |
spa |
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https://revistas.uptc.edu.co/index.php/cenes/article/view/2442/2321 https://revistas.uptc.edu.co/index.php/cenes/article/view/2442/6260 |
| dc.rights.en-US.fl_str_mv |
Copyright (c) 2013 Oliver Mora Toscano http://creativecommons.org/licenses/by-nc-sa/4.0 |
| dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
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http://purl.org/coar/access_right/c_abf280 |
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Copyright (c) 2013 Oliver Mora Toscano http://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf280 http://purl.org/coar/access_right/c_abf2 |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.en-US.fl_str_mv |
Universidad Pedagógica y Tecnológica de Colombia |
| dc.source.en-US.fl_str_mv |
Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-72 |
| dc.source.es-ES.fl_str_mv |
Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-72 |
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2256-5779 0120-3053 |
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Universidad Pedagógica y Tecnológica de Colombia |
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Repositorio Institucional UPTC |
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repositorio.uptc@uptc.edu.co |
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1839633839970844672 |