Tributación y pobreza en Colombia: un análisis desde la evolución del impuesto de renta y el índice de pobreza monetaria
The citizens of a country must contribute to the tax burdens to support their state apparatus, including those expenses aimed at the welfare of the community. In the country, four tax reforms have been approved by the Congress of the Republic between 2010 and 2016, so by an analysis of the evolution...
- Autores:
-
García Ocampo, Tania Lorena
Castellanos Sabogal, Yesica Tatiana
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Universidad Santo Tomás
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41272
- Palabra clave:
- reformas tributarias
ingresos tributarios
pobreza monetaria
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | The citizens of a country must contribute to the tax burdens to support their state apparatus, including those expenses aimed at the welfare of the community. In the country, four tax reforms have been approved by the Congress of the Republic between 2010 and 2016, so by an analysis of the evolution of tax resources from these reforms, mainly based on income tax, the result of the collection of this tax is compared with the Monetary Poverty Index, which in spite of presenting significant decreases during the period 2010-2016, its percentage variations differ from the behavior of the tax resources, raising questions about its actual results. |
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