 ¿Cuáles son los incentivos postulados en cuanto a la estructura jurídica y de administración tributaria en la misión del ingreso público y qué tipo de modernidades se pueden evidenciar en estos?Sebastián Jhair Castro Bohórquez, Nicolás Escudero and Jersy Lorena Gutiérrez González Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Abstract: This document presents research from various sources both on the internet and bibliography; it also subtracts a contextualization of the situation regarding the tax system and tax avoidance in Colombia, and how different tax incentives have been implemented to increase the number of taxpayers and decrease the tax crisis that arises. The governments between the year 2002 (a year prior to the publication of the public revenue mission) and 2014 will be examined to observe what type of incentives were implemented in each presidential term and, thus, to be able to see what their incidence was on the different problems and the solutions to cases such as the country's tax avoidance rate. The main source of information for this document was taken from the mission of public revenue in relation to the legal structure and tax administration carried out in 2002. Keywords: tax avoidance; tax incentives; taxes (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022688 Access Statistics for this paper More papers in Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC. |
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