The dilemma of Tax Reform: ¿structural or fiscal?

On October 20, the Minister of Finance, Mauricio Cárdenas, presented tothe Congress the law project on tax reform, largely based on the report of the Commissionof Tax Experts. The national government aims to raise $ 7.2 billion and thus compensate the reduction in the Nation’s income caused by facto...

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Autores:
Tipo de recurso:
http://purl.org/coar/resource_type/c_6924
Fecha de publicación:
2017
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
eng
OAI Identifier:
oai:repositorio.uptc.edu.co:001/11969
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/5833
https://repositorio.uptc.edu.co/handle/001/11969
Palabra clave:
Tax reform
taxes
Taxes
tax reform
Rights
License
Copyright (c) 2017 Luis Eudoro Vallejo Zamudio
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spelling 2017-02-092024-07-05T18:44:38Z2024-07-05T18:44:38Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/583310.19053/01203053.v36.n63.2017.5833https://repositorio.uptc.edu.co/handle/001/11969On October 20, the Minister of Finance, Mauricio Cárdenas, presented tothe Congress the law project on tax reform, largely based on the report of the Commissionof Tax Experts. The national government aims to raise $ 7.2 billion and thus compensate the reduction in the Nation’s income caused by factors such as the fall inoil prices, the reduction of economic growth, which - according to projections for 2016 of theBank of the Republic, can be around 2% -, and the elimination of temporary taxes from 2018.El 20 de octubre, el ministro de Hacienda, Mauricio Cárdenas, presentó ante el Congreso el proyecto de Ley de Reforma Tributaria, cuyo fundamento, en buena parte, es el informe de la Comisión de Expertos Tributaristas. El Gobierno nacional aspira a recaudar $7.2 billones y, de esta forma, compensar la reducción de los ingresos de la nación provocados por factores tales como la caída de los precios del petróleo,  la reducción del crecimiento económico, que -de acuerdo con proyecciones para 2016 del Banco de la República, puede ser de alrededor del 2 %-,  y  la eliminación de impuestos temporales a partir del 2018.application/pdftext/htmlapplication/xmlspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/5833/4738https://revistas.uptc.edu.co/index.php/cenes/article/view/5833/4978https://revistas.uptc.edu.co/index.php/cenes/article/view/5833/6664Copyright (c) 2017 Luis Eudoro Vallejo Zamudiohttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf425http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 36 No. 63 (2017); 9-10Apuntes del Cenes; Vol. 36 Núm. 63 (2017); 9-102256-57790120-3053Tax reformtaxesTaxestax reformThe dilemma of Tax Reform: ¿structural or fiscal?El dilema de la Reforma Tributaria: ¿estructural o fiscalista?info:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6924http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a508http://purl.org/coar/version/c_970fb48d4fbd8a85Vallejo Zamudio, Luis Eudoro001/11969oai:repositorio.uptc.edu.co:001/119692025-07-18 12:13:49.942metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv The dilemma of Tax Reform: ¿structural or fiscal?
dc.title.es-ES.fl_str_mv El dilema de la Reforma Tributaria: ¿estructural o fiscalista?
title The dilemma of Tax Reform: ¿structural or fiscal?
spellingShingle The dilemma of Tax Reform: ¿structural or fiscal?
Tax reform
taxes
Taxes
tax reform
title_short The dilemma of Tax Reform: ¿structural or fiscal?
title_full The dilemma of Tax Reform: ¿structural or fiscal?
title_fullStr The dilemma of Tax Reform: ¿structural or fiscal?
title_full_unstemmed The dilemma of Tax Reform: ¿structural or fiscal?
title_sort The dilemma of Tax Reform: ¿structural or fiscal?
dc.subject.en-US.fl_str_mv Tax reform
taxes
topic Tax reform
taxes
Taxes
tax reform
dc.subject.es-ES.fl_str_mv Taxes
tax reform
description On October 20, the Minister of Finance, Mauricio Cárdenas, presented tothe Congress the law project on tax reform, largely based on the report of the Commissionof Tax Experts. The national government aims to raise $ 7.2 billion and thus compensate the reduction in the Nation’s income caused by factors such as the fall inoil prices, the reduction of economic growth, which - according to projections for 2016 of theBank of the Republic, can be around 2% -, and the elimination of temporary taxes from 2018.
publishDate 2017
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:44:38Z
dc.date.available.none.fl_str_mv 2024-07-05T18:44:38Z
dc.date.none.fl_str_mv 2017-02-09
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
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dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6924
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
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format http://purl.org/coar/resource_type/c_6924
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/5833
10.19053/01203053.v36.n63.2017.5833
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/11969
url https://revistas.uptc.edu.co/index.php/cenes/article/view/5833
https://repositorio.uptc.edu.co/handle/001/11969
identifier_str_mv 10.19053/01203053.v36.n63.2017.5833
dc.language.none.fl_str_mv spa
eng
dc.language.iso.spa.fl_str_mv spa
eng
language spa
eng
dc.relation.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/5833/4738
https://revistas.uptc.edu.co/index.php/cenes/article/view/5833/4978
https://revistas.uptc.edu.co/index.php/cenes/article/view/5833/6664
dc.rights.en-US.fl_str_mv Copyright (c) 2017 Luis Eudoro Vallejo Zamudio
http://creativecommons.org/licenses/by-nc-sa/4.0
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf425
rights_invalid_str_mv Copyright (c) 2017 Luis Eudoro Vallejo Zamudio
http://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf425
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
text/html
application/xml
dc.publisher.en-US.fl_str_mv Universidad Pedagógica y Tecnológica de Colombia
dc.source.en-US.fl_str_mv Apuntes del Cenes; Vol. 36 No. 63 (2017); 9-10
dc.source.es-ES.fl_str_mv Apuntes del Cenes; Vol. 36 Núm. 63 (2017); 9-10
dc.source.none.fl_str_mv 2256-5779
0120-3053
institution Universidad Pedagógica y Tecnológica de Colombia
repository.name.fl_str_mv Repositorio Institucional UPTC
repository.mail.fl_str_mv repositorio.uptc@uptc.edu.co
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