Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009
This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes...
- Autores:
-
Patiño Jacinto, Ruth Alejandra
Parra Jiménez, Orlando Darío
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Universidad Santo Tomás
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41175
- Palabra clave:
- Value Added Tax
progressivity
regressivity
poverty
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
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Patiño Jacinto, Ruth AlejandraParra Jiménez, Orlando Darío2015-04-24https://revistas.usantotomas.edu.co/index.php/activos/article/view/177010.15332/s0124-5805.2013.0020.06This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes and poverty, based on the relationship between taxation policy decisions and its possible impact on the social conditions of the population, specifically on poverty.The third part is an approach to the measurement of poverty and finally a correlation between poverty indicators and the evolution of the VAT structure within the given period, concluding that changes in VAT contributed to lower the population’s incomes and thus increase poverty rates.The analysis proposed in the document is relevant to the extent that it allows to point out the impact of the tax structure and especially of the value added tax on the dynamics of social development of the country.El presente trabajo constituye una aproximación a la incidencia del Impuesto al Valor Agregado –IVA– en la evolución de los indicadores de pobreza en Colombia para el periodo comprendido entre 1999 y 2009. El documento inicia con una introducción al tema, en la segunda parte desarrolla los conceptos básicos sobre la relación entre impuestos y pobreza, partiendo de la relación entre las decisiones de política en materia de impuestos y su posible impacto en las condiciones sociales de la población, específicamente en la pobreza. En la tercera parte realiza un acercamiento a la medición de la pobreza, y finalmente una correlación entre los indicadores de pobreza y la evolución de la estructura del IVA en el periodo señalado, concluyendo que los cambios en el IVA contribuyeron a reducir los ingresos de la población, y así, a incrementar los índices de pobreza. El análisis propuesto en el documento es relevante en la medida en que permite señalar la incidencia de la estructura tributaria y especialmente del impuesto al valor agregado en la dinámica del desarrollo social del país.application/pdfspaUniversidad Santo Tomás, Bogotá, Colombiahttps://revistas.usantotomas.edu.co/index.php/activos/article/view/1770/1917Revista Activos; Vol. 11 No. 20 (2013); 183-227Revista Activos; Vol. 11 Núm. 20 (2013); 183-227Revista Activos; Vol. 11 No 20 (2013); 183-227Revista Activos; v. 11 n. 20 (2013); 183-2272500-52780124-5805Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009Value Added Tax and poverty in Colombia: 1999 - 2009.Artículo revisado por paresinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_2df8fbb1Value Added Taxprogressivityregressivitypovertyhttp://purl.org/coar/access_right/c_abf211634/41175oai:repository.usta.edu.co:11634/411752023-07-14 15:30:26.905metadata only accessRepositorio Universidad Santo Tomásnoreply@usta.edu.co |
| dc.title.spa.fl_str_mv |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| dc.title.alternative.eng.fl_str_mv |
Value Added Tax and poverty in Colombia: 1999 - 2009. |
| title |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| spellingShingle |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 Value Added Tax progressivity regressivity poverty |
| title_short |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| title_full |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| title_fullStr |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| title_full_unstemmed |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| title_sort |
Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009 |
| dc.creator.fl_str_mv |
Patiño Jacinto, Ruth Alejandra Parra Jiménez, Orlando Darío |
| dc.contributor.author.none.fl_str_mv |
Patiño Jacinto, Ruth Alejandra Parra Jiménez, Orlando Darío |
| dc.subject.proposal.eng.fl_str_mv |
Value Added Tax progressivity regressivity poverty |
| topic |
Value Added Tax progressivity regressivity poverty |
| description |
This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes and poverty, based on the relationship between taxation policy decisions and its possible impact on the social conditions of the population, specifically on poverty.The third part is an approach to the measurement of poverty and finally a correlation between poverty indicators and the evolution of the VAT structure within the given period, concluding that changes in VAT contributed to lower the population’s incomes and thus increase poverty rates.The analysis proposed in the document is relevant to the extent that it allows to point out the impact of the tax structure and especially of the value added tax on the dynamics of social development of the country. |
| publishDate |
2015 |
| dc.date.issued.none.fl_str_mv |
2015-04-24 |
| dc.type.spa.fl_str_mv |
Artículo revisado por pares |
| dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
| dc.type.drive.none.fl_str_mv |
info:eu-repo/semantics/article |
| dc.identifier.none.fl_str_mv |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/1770 10.15332/s0124-5805.2013.0020.06 |
| url |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/1770 |
| identifier_str_mv |
10.15332/s0124-5805.2013.0020.06 |
| dc.language.iso.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/1770/1917 |
| dc.relation.citationissue.eng.fl_str_mv |
Revista Activos; Vol. 11 No. 20 (2013); 183-227 |
| dc.relation.citationissue.spa.fl_str_mv |
Revista Activos; Vol. 11 Núm. 20 (2013); 183-227 |
| dc.relation.citationissue.fra.fl_str_mv |
Revista Activos; Vol. 11 No 20 (2013); 183-227 |
| dc.relation.citationissue.por.fl_str_mv |
Revista Activos; v. 11 n. 20 (2013); 183-227 |
| dc.relation.citationissue.none.fl_str_mv |
2500-5278 0124-5805 |
| dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
| rights_invalid_str_mv |
http://purl.org/coar/access_right/c_abf2 |
| dc.format.mimetype.none.fl_str_mv |
application/pdf |
| dc.publisher.spa.fl_str_mv |
Universidad Santo Tomás, Bogotá, Colombia |
| institution |
Universidad Santo Tomás |
| repository.name.fl_str_mv |
Repositorio Universidad Santo Tomás |
| repository.mail.fl_str_mv |
noreply@usta.edu.co |
| _version_ |
1800786429983326208 |