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¿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?

Author

Listed:
  • Sebastián Jhair Castro Bohórquez
  • Nicolás Escudero
  • Jersy Lorena Gutiérrez González

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.

Suggested Citation

  • Sebastián Jhair Castro Bohórquez & Nicolás Escudero & Jersy Lorena Gutiérrez González, 2020. "¿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?," Econógrafos, Escuela de Economía 022688, Universidad Nacional de Colombia, FCE, CID.
  • Handle: RePEc:col:000176:022688
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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