Descripción y análisis de los ingresos del estado colombiano, en el periodo 1986-2014 ley 1607 del 2012

The incomes in the Colombian state are initially given by an estimated budget that shows incomes and expenses that can be obtained in the next fiscal period. In addition, it is understood that the Colombian entities that regulate these revenues are primarily the DIAN and the Ministry of Finance and...

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Autor Principal: Guzmán Martínez, Andrea Catalina
Otros Autores: Ramírez González, Hebert de Jesús
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Ciencias Administrativas, Económicas y Contables 2017
Materias:
Acceso en línea: http://hdl.handle.net/10819/3655
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Sumario: The incomes in the Colombian state are initially given by an estimated budget that shows incomes and expenses that can be obtained in the next fiscal period. In addition, it is understood that the Colombian entities that regulate these revenues are primarily the DIAN and the Ministry of Finance and Public Credit. The incomes come from three main sources, which are: incomes by taxes, incomes earned by companies and Public Sector and incomes by internal or external debt, those items generate to the Colombian state the entries that it needs to operate normally. In addition, it has to be cleared that within the above items was found that taxes are the major contributors on total incomes. The main taxes are: Value Added Tax, withholding source tax, Income tax and Complementary, wealth tax, tax on financial transactions and custom tax.