Efectos de la aplicación de los decretos 535 y 963 de 2020 en las finanzas del estado
In response to the precarious situation of large sectors of its population, as well as the call of international economic and labor organizations, the Colombian executive has presented tax refunds and / or compensations, as a mechanism to help the impoverished finances of the national productive app...
- Autores:
-
Silva Aragon, Diyibeth Elena
- Tipo de recurso:
- Tesis
- Fecha de publicación:
- 2021
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/6200
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/6200
- Palabra clave:
- Pandemia covid-19
Devoluciones y/o compensaciones
Tributarias
Ayudas financieras
Fraudes
658
Covid-19 pandemic
Returns and / or compensation
Tax
Financial aid
Fraud.
- Rights
- closedAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | In response to the precarious situation of large sectors of its population, as well as the call of international economic and labor organizations, the Colombian executive has presented tax refunds and / or compensations, as a mechanism to help the impoverished finances of the national productive apparatus, due to the dire consequences of the covid-19 pandemic in Colombia and in the world. This paper presents a study of the financial effects caused by collateral, with this aid, on the budget of the nation's treasury, the trust and tax culture of the taxpayer, the exposure of fraud in obtaining this financial aid. |
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