Impuesto territoriales: análisis del impuesto de industria y comercio en el distrito de Cartagena de Indias

This article seeks to analyze the impact of the industry and trade revenue in Cartagena D, T, in the fiscal periods from 2016 to 2019, making known the use and destination of the tax. The methodology applied is of theoretical-reflective descriptive type based on documentary review research, based on scientific articles, as well as official publications on the subject, also information taken from the platforms for sending information from public entities such as the consolidator of finance and public financial information (CHIP). It was therefore established that on the way from 2016 to 2019 an increase in the collection of this tax was demonstrated, thus obtaining a representation of 28.90% of the total collected by the concept of tax revenues, which notoriously demonstrates this extent. It can therefore be said that the analysis of fiscal policy; industry and trade tax can positively influence Cartagena D.T.'s economic, social and cultural growth.

• Autores: Buelvas Quevedo, Luis Alfredo
• Fecha de publicación: 2021
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/8707
• Acceso en línea: http://hdl.handle.net/10819/8707
• Palabra clave: Territoriales; Tributación; Política fiscal; Impuestos de industria y comercio; Territorial taxes; Taxation; Fiscal policy; Industry and trade taxes; Tesis - contaduría pública; Artículo de revisión para grado; Impuestos de industria y comercio; Tributación
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia