Payroll clearing of contributions as a source of financing of National Service Learning institute SENA and family welfare icbf by income tax equity for CREE

The Law 1607 of 2012, established by the Colombian government specifically has two main objectives: on one hand generate more jobs and on the other side to obtain a better distribution of income within the country. Thus, the reform states that instead of financing the SENA, ICBF and the health syste...

Full description

Autores:
Egea Charris, Jacqueline de Jesús
Ávila Pérez, Luz Dary
Tipo de recurso:
Fecha de publicación:
2014
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/10893
Acceso en línea:
https://hdl.handle.net/10654/10893
Palabra clave:
PARAFISCALIDAD – COLOMBIA
SEGURIDAD SOCIAL – COLOMBIA
SERVICIO NACIONAL DE APRENDIZAJE, SENA
INSTITUTO COLOMBIANO DE BIENESTAR FAMILIAR, ICBF
CREE
Tax Reform 2012
Replacement contributions
retention mechanism
SENA
ICBF
Jobs
Taxes
Gini Index
Equity
CREE
Reforma Tributaria 2012
Remplazo aportes
Mecanismo de retención
SENA
ICBF
Empleo
Impuestos
Índice Gini
Equidad
Rights
License
http://purl.org/coar/access_right/c_abf2