Collecting taxes by imports since 90's opening in Colombia
In the framework of public finance and state revenues, this paper analyzes the evolution of the collection since opening process that occurred in the 90s in Colombia. In this sense, this paper contrasts the evolution of tariff rates on imports of goods in Colombia, regarding the collection that has...
- Autores:
-
Quintero Rodríguez, Lida Milena
- Tipo de recurso:
- Fecha de publicación:
- 2014
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/13454
- Acceso en línea:
- https://hdl.handle.net/10654/13454
- Palabra clave:
- ARANCELES DE ADUANA - COLOMBIA
IMPORTACIONES - COLOMBIA
Collecting taxes
state revenues
tariffs
imports
Recaudo
ingresos del estado
aranceles
importaciones
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
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| dc.title.eng.fl_str_mv |
Collecting taxes by imports since 90's opening in Colombia |
| dc.title.spa.fl_str_mv |
El recaudo por importaciones desde la apertura de los años 90 en Colombia |
| title |
Collecting taxes by imports since 90's opening in Colombia |
| spellingShingle |
Collecting taxes by imports since 90's opening in Colombia ARANCELES DE ADUANA - COLOMBIA IMPORTACIONES - COLOMBIA Collecting taxes state revenues tariffs imports Recaudo ingresos del estado aranceles importaciones |
| title_short |
Collecting taxes by imports since 90's opening in Colombia |
| title_full |
Collecting taxes by imports since 90's opening in Colombia |
| title_fullStr |
Collecting taxes by imports since 90's opening in Colombia |
| title_full_unstemmed |
Collecting taxes by imports since 90's opening in Colombia |
| title_sort |
Collecting taxes by imports since 90's opening in Colombia |
| dc.creator.fl_str_mv |
Quintero Rodríguez, Lida Milena |
| dc.contributor.advisor.none.fl_str_mv |
Salazar, Jair |
| dc.contributor.author.none.fl_str_mv |
Quintero Rodríguez, Lida Milena |
| dc.subject.lemb.spa.fl_str_mv |
ARANCELES DE ADUANA - COLOMBIA IMPORTACIONES - COLOMBIA |
| topic |
ARANCELES DE ADUANA - COLOMBIA IMPORTACIONES - COLOMBIA Collecting taxes state revenues tariffs imports Recaudo ingresos del estado aranceles importaciones |
| dc.subject.proposal.eng.fl_str_mv |
Collecting taxes state revenues tariffs imports |
| dc.subject.proposal.spa.fl_str_mv |
Recaudo ingresos del estado aranceles importaciones |
| description |
In the framework of public finance and state revenues, this paper analyzes the evolution of the collection since opening process that occurred in the 90s in Colombia. In this sense, this paper contrasts the evolution of tariff rates on imports of goods in Colombia, regarding the collection that has the state for import operations. It finds that while the tariff rates decreased significantly, state revenues have increased by way of increased imports and the collection of other taxes such as VAT. |
| publishDate |
2014 |
| dc.date.issued.none.fl_str_mv |
2014-07-10 |
| dc.date.accessioned.none.fl_str_mv |
2015-05-06T16:13:08Z |
| dc.date.available.none.fl_str_mv |
2015-05-06T16:13:08Z |
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info:eu-repo/semantics/bachelorThesis |
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http://purl.org/coar/resource_type/c_7a1f |
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Trabajo de grado |
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https://hdl.handle.net/10654/13454 |
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https://hdl.handle.net/10654/13454 |
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spa |
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spa |
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http://purl.org/coar/access_right/c_abf2 |
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http://purl.org/coar/access_right/c_abf2 |
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pdf |
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pdf |
| dc.publisher.spa.fl_str_mv |
Universidad Militar Nueva Granada |
| dc.publisher.program.spa.fl_str_mv |
Especialización en Finanzas y Administración Pública |
| dc.publisher.faculty.spa.fl_str_mv |
Facultad de Ciencias Económicas |
| institution |
Universidad Militar Nueva Granada |
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Salazar, JairQuintero Rodríguez, Lida MilenaEspecialista en Finanzas y Administración Pública2015-05-06T16:13:08Z2015-05-06T16:13:08Z2014-07-10https://hdl.handle.net/10654/13454In the framework of public finance and state revenues, this paper analyzes the evolution of the collection since opening process that occurred in the 90s in Colombia. In this sense, this paper contrasts the evolution of tariff rates on imports of goods in Colombia, regarding the collection that has the state for import operations. It finds that while the tariff rates decreased significantly, state revenues have increased by way of increased imports and the collection of other taxes such as VAT.En el marco de las finanzas públicas y de los ingresos del Estado, este documento analiza la evolución del recaudo desde su apertura en los años 90 en Colombia. En este sentido, el presente trabajo contrasta la evolución de los aranceles sobre las importaciones de bienes en Colombia, con respecto al recaudo que tiene el Estado por operaciones de importación. Se encuentra que, si bien las tasas arancelarias han disminuido significativamente, los ingresos del estado se han incrementado en forma de un aumento de las importaciones y el cobro de otros impuestos como el IVA.pdfpdfspaUniversidad Militar Nueva GranadaEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasCollecting taxes by imports since 90's opening in ColombiaEl recaudo por importaciones desde la apertura de los años 90 en Colombiainfo:eu-repo/semantics/bachelorThesisTrabajo de gradohttp://purl.org/coar/resource_type/c_7a1fARANCELES DE ADUANA - COLOMBIAIMPORTACIONES - COLOMBIACollecting taxesstate revenuestariffsimportsRecaudoingresos del estadoarancelesimportacioneshttp://purl.org/coar/access_right/c_abf2ORIGINALTrabajoLidaQuintero.pdfapplication/pdf544549https://repository.umng.edu.co/bitstreams/72c9dfb9-7533-4a57-b3f7-7a806d43d905/download9a159aa0f2726e7c84ea601afe810ef1MD51LICENSElicense.txttext/plain1748https://repository.umng.edu.co/bitstreams/e28d3d2c-e45b-419c-b6c0-eadf07e2bf54/download8a4605be74aa9ea9d79846c1fba20a33MD52TEXTTrabajoLidaQuintero.pdf.txtExtracted texttext/plain35924https://repository.umng.edu.co/bitstreams/4798c81e-d858-4325-94d5-206fe3f3e7a9/download80a0fb01f941e9512dcf8d15498e3665MD53THUMBNAILTrabajoLidaQuintero.pdf.jpgIM Thumbnailimage/jpeg6234https://repository.umng.edu.co/bitstreams/083a9033-8003-44d2-bd55-15201522d756/download6bd93cea7f48f65b771edc71932df145MD5410654/13454oai:repository.umng.edu.co:10654/134542025-10-28 15:35:11.057open.accesshttps://repository.umng.edu.coRepositorio Institucional UMNGbibliodigital@unimilitar.edu.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 |