IDEAS home Printed from https://ideas.repec.org/p/bdr/eserdt/20.html
   My bibliography  Save this paper

Manejo de la sobretasa a la gasolina corriente y extra en Ibagué, 1995 - 2003

Author

Listed:
  • Alvaro Alberto Ramirez HernandezAuthor-Email:aramiher@banrep.gov.co Author-Workplace-Name:Banco de la República de Colombia

Abstract

En este documento se realiza un examen sobre la adopción de la sobretasa de la gasolina en la ciudad de Ibagué, sustentado en la legislación del orden nacional y local, está última emanada del Concejo Municipal. El objetivo se centra en describir, reseñar y analizar el tributo que recae sobre la gasolina corriente y extra; para ello, se retoman las diferentes normas, tales como leyes, decretos, acuerdos e inclusive conceptos y jurisprudencias. Adicionalmente, se estudia desde su creación el manejo fiduciario, de titularización, y las diferentes variables dependientes que se derivan del recaudo, uso y finalidad de la sobretasa. El resultado observado muestra un efecto positivo sobre los ingresos de tipo tributario, una evolución creciente de las cuantías recibidas y por último, un indicador favorable de inversión en infraestructura vial, en respuesta al condicionamiento dado a la entrada en vigencia del “nuevo impuesto”, hasta el inicio de la política de saneamiento fiscal.

Suggested Citation

  • Alvaro Alberto Ramirez HernandezAuthor-Email:aramiher@banrep.gov.co Author-Workplace-Name:Banco de la República de Colombia, 2005. "Manejo de la sobretasa a la gasolina corriente y extra en Ibagué, 1995 - 2003," Ensayos sobre Economía Regional (ESER) 20, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:eserdt:20
    DOI: 10.32468/eser.20
    as

    Download full text from publisher

    File URL: https://doi.org/10.32468/eser.20
    Download Restriction: no
    File URL: https://libkey.io/10.32468/eser.20?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

    Política fiscal y ámbito de los agentes económicos; gobiernos y tasas locales; regiones económicas; finanzas regionales.;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R13 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General Equilibrium and Welfare Economic Analysis of Regional Economies
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

    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:eserdt:20. 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.