Las reformas tributarias en Colombia durante el periodo 1990 - 2012: un recurso transitorio a los problemas coyunturales de financiamiento del gobierno, sus efectos en el recaudo y su relación con la desigualdad e informalidad laboral
This article provides a description and analysis of the impact of tax reforms enacted in Colombia is presented from 1990-2012 in the behavior of fiscal deficits, illustrating the effects on total collection and its relation to inequality and informality. The work is theoretical type - reflective and...
- Autores:
-
Fuentes Ballestas, Julieth Katerine
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/4417
- Acceso en línea:
- http://hdl.handle.net/10819/4417
- Palabra clave:
- Déficits fiscales
Reformas tributarias
Desigualdad
Informalidad
Recaudo tributario
Fiscal deficits
Informality
Tax collection
Tax reforms
Inequality
Tesis - contaduría pública
Artículo de reflexión para grado
Reforma tributaria - Colombia - 1990-2012
Política fiscal - Colombia
Déficit fiscal
Recaudo tributario
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | This article provides a description and analysis of the impact of tax reforms enacted in Colombia is presented from 1990-2012 in the behavior of fiscal deficits, illustrating the effects on total collection and its relation to inequality and informality. The work is theoretical type - reflective and was based on a documentary and descriptive research, supported both specialized and text reports and official figures. The results indicate that tax reforms are incidental to the problems of government funding negatively influencing inequality and informality alternatives. |
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