IDEAS home Printed from https://ideas.repec.org/h/bdr/bdrcap/2018-isbn9789586643818-cap10.html
   My bibliography  Save this book chapter

Diversas formas de los impuestos directos

In: Elementos de Hacienda Pública

Author

Listed:
  • Clímaco Calderón
  • Juan Camilo Restrepo

Abstract

En este capítulo se explica sobre los impuestos que pueden tomar diversas formas; pero en el fondo son directos o indirectos. En el primer caso hieren la persona, el capital o la renta; en el segundo hieren, no la calidad o la posesión, sino circunstancias, hechos particulares o actos permanentes. Los impuestos directos pueden tener como base la persona, independientemente de la renta (impuestos de capitación), el capital, o la renta, sin atender a la fuente de donde proceda y sea de la tierra, de capitales colocados á interés, o de la actividad personal. La forma más sencilla de impuesto directo es la que grava por igual a todos los ciudadanos. Quien haga parte de la comunidad política, sea pobre o rico, paga el mismo impuesto.

Suggested Citation

  • Clímaco Calderón & Juan Camilo Restrepo, 2018. "Diversas formas de los impuestos directos," Chapters, in: Clímaco Calderón (ed.), Elementos de Hacienda Pública, chapter 10, pages 71-82, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:bdrcap:2018-isbn:9789586643818-cap10
    DOI: 10.32468/Ebook.664-381-8
    as

    Download full text from publisher

    File URL: https://repositorio.banrep.gov.co/bitstream/handle/20.500.12134/10438/CL_10_primera_parte.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.32468/Ebook.664-381-8?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bdr:bdrcap:2018-isbn:9789586643818-cap10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Clorith Angélica Bahos Olivera (email available below). General contact details of provider: https://edirc.repec.org/data/brcgvco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.