What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016

The structural tax reform, Law 1819 of 2016, which started to take effect on January 1, 2017, this have an important modifications for the natural persons that report the Income Tax and Complementary, where is establish a new system for the tax declaration and a new method of debugging rents, for in...

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Autores:
Ladino Montaño, Olga Lourdes
Tipo de recurso:
Fecha de publicación:
2017
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/16293
Acceso en línea:
https://hdl.handle.net/10654/16293
Palabra clave:
IMPUESTOS SOBRE LA RENTA
REFORMA TRIBUTARIA
CONTRIBUYENTES
Reform
Tax
Income
Revenues
Debugging
Taxpayer
Declaration
Reforma
Impuesto
Renta
Ingresos
Depuración
Contribuyente
Declaración
Rights
License
http://purl.org/coar/access_right/c_abf2
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dc.title.eng.fl_str_mv What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
dc.title.spa.fl_str_mv Qué efectos tiene sobre las personas naturales contribuyentes de renta y complementarios la reforma tributaria estructural ley 1819 de 2016
title What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
spellingShingle What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
IMPUESTOS SOBRE LA RENTA
REFORMA TRIBUTARIA
CONTRIBUYENTES
Reform
Tax
Income
Revenues
Debugging
Taxpayer
Declaration
Reforma
Impuesto
Renta
Ingresos
Depuración
Contribuyente
Declaración
title_short What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
title_full What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
title_fullStr What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
title_full_unstemmed What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
title_sort What effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016
dc.creator.fl_str_mv Ladino Montaño, Olga Lourdes
dc.contributor.advisor.none.fl_str_mv Mendoza Beltrán, David
dc.contributor.author.none.fl_str_mv Ladino Montaño, Olga Lourdes
dc.subject.lemb.spa.fl_str_mv IMPUESTOS SOBRE LA RENTA
REFORMA TRIBUTARIA
CONTRIBUYENTES
topic IMPUESTOS SOBRE LA RENTA
REFORMA TRIBUTARIA
CONTRIBUYENTES
Reform
Tax
Income
Revenues
Debugging
Taxpayer
Declaration
Reforma
Impuesto
Renta
Ingresos
Depuración
Contribuyente
Declaración
dc.subject.proposal.eng.fl_str_mv Reform
Tax
Income
Revenues
Debugging
Taxpayer
Declaration
dc.subject.proposal.spa.fl_str_mv Reforma
Impuesto
Renta
Ingresos
Depuración
Contribuyente
Declaración
description The structural tax reform, Law 1819 of 2016, which started to take effect on January 1, 2017, this have an important modifications for the natural persons that report the Income Tax and Complementary, where is establish a new system for the tax declaration and a new method of debugging rents, for increasing the tax burden in the head of the taxpayer, it is for this reason that it is important to establish clearly what are the real impacts contained in this rule for the Colombian citizen.
publishDate 2017
dc.date.accessioned.none.fl_str_mv 2017-08-22T16:36:35Z
dc.date.available.none.fl_str_mv 2017-08-22T16:36:35Z
dc.date.issued.none.fl_str_mv 2017-05-25
dc.type.none.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.local.spa.fl_str_mv Trabajo de grado
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/10654/16293
url https://hdl.handle.net/10654/16293
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.references.spa.fl_str_mv Zamara, F. y Zamara, C. (2017). Reforma Tributaria comentada ley 1819 de 2016. Bogotá D.C., Colombia: LEGIS S.A.
Congreso de la República, Reforma Tributaria Estructural Ley 1819 de 2016
PricewaterhouseCoopers (PWC). (2017). Seminario Reforma Tributaria. (Youtube). De: https://www.youtube.com/watch?v=xZpVbRFtaoo
Grupo Bancolombia. (2017). Charla Virtual Reforma Tributaria 2017: Análisi e Impactos. (Youtube). De: https://www.youtube.com/watch?v=jFOKW7nVvg4
Apunte económico, (2017). La Desigualdad Colombiana Profundizada Por La Reforma Tributaria (Apunte Económico No. 15). Recuperado de http://justiciatributaria.co/blog/2017/02/20/apunte-economico-la-desigualdad-colombiana- profundizada-la-reforma-tributaria/
Dirección de Impuestos y Aduanas Nacionales DIAN, (2016), Abecé Reforma Tributaria, Recuperado de: http://www.dian.gov.co/descargas/centrales/2017/Abece_Reforma_Tributaria_2016.pdf
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dc.format.spa.fl_str_mv pdf
dc.coverage.spatial.spa.fl_str_mv Calle 100
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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spelling Mendoza Beltrán, DavidLadino Montaño, Olga LourdesEspecialista en Finanzas y Administración PúblicaCalle 1002017-08-22T16:36:35Z2017-08-22T16:36:35Z2017-05-25https://hdl.handle.net/10654/16293The structural tax reform, Law 1819 of 2016, which started to take effect on January 1, 2017, this have an important modifications for the natural persons that report the Income Tax and Complementary, where is establish a new system for the tax declaration and a new method of debugging rents, for increasing the tax burden in the head of the taxpayer, it is for this reason that it is important to establish clearly what are the real impacts contained in this rule for the Colombian citizen.La Reforma tributaria estructural, Ley 1819 de 2016, que empezó a regir a partir del 01 de Enero de 2017, trajo modificaciones importantes para las personas naturales declarantes del impuesto de Renta y Complementarios, donde se establece un nuevo sistema cedular para la declaración del impuesto y un nuevo método de depuración de rentas, haciendo que aumente la carga tributaria en cabeza del contribuyente, es por esta razón que es importante establecer de manera clara cuáles son los verdaderos impactos que contiene esta norma de cara al ciudadano colombiano.pdfspaUniversidad Militar Nueva GranadaEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasWhat effects have on natural persons taxpayers and complementary tax reform structural tax reform 1819 of 2016Qué efectos tiene sobre las personas naturales contribuyentes de renta y complementarios la reforma tributaria estructural ley 1819 de 2016info:eu-repo/semantics/bachelorThesisTrabajo de gradohttp://purl.org/coar/resource_type/c_7a1fIMPUESTOS SOBRE LA RENTAREFORMA TRIBUTARIACONTRIBUYENTESReformTaxIncomeRevenuesDebuggingTaxpayerDeclarationReformaImpuestoRentaIngresosDepuraciónContribuyenteDeclaraciónZamara, F. y Zamara, C. (2017). Reforma Tributaria comentada ley 1819 de 2016. Bogotá D.C., Colombia: LEGIS S.A.Congreso de la República, Reforma Tributaria Estructural Ley 1819 de 2016PricewaterhouseCoopers (PWC). (2017). Seminario Reforma Tributaria. (Youtube). De: https://www.youtube.com/watch?v=xZpVbRFtaooGrupo Bancolombia. (2017). Charla Virtual Reforma Tributaria 2017: Análisi e Impactos. (Youtube). De: https://www.youtube.com/watch?v=jFOKW7nVvg4Apunte económico, (2017). La Desigualdad Colombiana Profundizada Por La Reforma Tributaria (Apunte Económico No. 15). Recuperado de http://justiciatributaria.co/blog/2017/02/20/apunte-economico-la-desigualdad-colombiana- profundizada-la-reforma-tributaria/Dirección de Impuestos y Aduanas Nacionales DIAN, (2016), Abecé Reforma Tributaria, Recuperado de: http://www.dian.gov.co/descargas/centrales/2017/Abece_Reforma_Tributaria_2016.pdfhttp://purl.org/coar/access_right/c_abf2ORIGINALLadinoMontañoOlgaLourdes2017.pdfEnsayoapplication/pdf128898https://repository.umng.edu.co/bitstreams/5660b284-3391-49c3-88dc-60a273e63058/downloade8e7eefd32342776d9c69f4579ac026dMD51LICENSElicense.txttext/plain1521https://repository.umng.edu.co/bitstreams/ebee03dd-8d9b-4b22-b26d-fddf0aa4c79d/download57c1b5429c07cf705f9d5e4ce515a2f6MD52TEXTLadinoMontañoOlgaLourdes2017.pdf.txtExtracted texttext/plain33913https://repository.umng.edu.co/bitstreams/ce378810-bbd3-4e26-a696-8db4bceb8b56/downloadf644c52385f1a617488ace957a2834b5MD53THUMBNAILLadinoMontañoOlgaLourdes2017.pdf.jpgIM Thumbnailimage/jpeg4530https://repository.umng.edu.co/bitstreams/c75f45e2-74e3-48f3-94ce-546dcbb35009/downloadd36bce445a8b1e9193ab996f1e858ba7MD5410654/16293oai:repository.umng.edu.co:10654/162932025-10-28 15:35:29.378open.accesshttps://repository.umng.edu.coRepositorio Institucional UMNGbibliodigital@unimilitar.edu.coRWwgYXV0b3IgZGUgbGEgb2JyYSAodGVzaXMsIG1vbm9ncmFmw61hIG8gdHJhYmFqbyBkZSBncmFkbyksIGFjdHVhbmRvIGVuIG5vbWJyZSBwcm9waW8sCkhhY2UgZW50cmVnYSBkZWwgZWplbXBsYXIgcmVzcGVjdGl2byB5IGRlIHN1cyBhbmV4b3MgZW4gZm9ybWF0byBkaWdpdGFsIG8gZWxlY3Ryw7NuaWNvLgoKWSBhdXRvcml6YSBhIGxhIFVOSVZFUlNJREFEIE1JTElUQVIgTlVFVkEgR1JBTkFEQSwgcGFyYSBxdWUgZW4gbG9zIHTDqXJtaW5vcyBlc3RhYmxlY2lkb3MgZW46CgotIExleSAyMyBkZSAxOTgyCi0gTGV5IDQ0IGRlIDE5OTMKLSBEZWNpc2nDs24gQW5kaW5hIDM1MSBkZSAxOTkzCi0gRGVjcmV0byA0NjAgZGUgMTk5NQoKeSBkZW3DoXMgbm9ybWFzIGdlbmVyYWxlcyBzb2JyZSBsYSBtYXRlcmlhLCB1dGlsaWNlIHkgdXNlIHBvciBjdWFscXVpZXIgbWVkaW8gY29ub2NpZG8gbyBwb3IgY29ub2NlciwKbG9zIGRlcmVjaG9zIHBhdHJpbW9uaWFsZXMgZGUgcmVwcm9kdWNjacOzbiwgY29tdW5pY2FjacOzbiBww7pibGljYSwgdHJhbnNmb3JtYWNpw7NuIHkgZGlzdHJpYnVjacOzbiBkZSBsYSBvYnJhIApvYmpldG8gZGVsIHByZXNlbnRlIGRvY3VtZW50by4KClBBUsOBR1JBRk86IExhIHByZXNlbnRlIGF1dG9yaXphY2nDs24gc2UgaGFjZSBleHRlbnNpdmEgbm8gc8OzbG8gYSBsYXMgZmFjdWx0YWRlcyB5IGRlcmVjaG9zIGRlIHVzbyBzb2JyZQpsYSBvYnJhIGVuIGZvcm1hdG8gbyBzb3BvcnRlIG1hdGVyaWFsLCBzaW5vIHRhbWJpw6luIHBhcmEgZm9ybWF0byB2aXJ0dWFsLCBlbGVjdHLDs25pY28sIGRpZ2l0YWwsIHkgY3V5byB1c28gc2UgZGUgZW4gcmVkLAppbnRlcm5ldCwgZXh0cmFuZXQsIGludHJhbmV0LCBldGMuLCB5IGVuIGdlbmVyYWwgZW4gY3VhbHF1aWVyIGZvcm1hdG8gY29ub2NpZG8gbyBwb3IgY29ub2Nlci4KCkVMIEVTVFVESUFOVEUgLSBBVVRPUiwgbWFuaWZpZXN0YSBxdWUgbGEgb2JyYSBvYmpldG8gZGUgbGEgcHJlc2VudGUgYXV0b3JpemFjacOzbiBlcyBvcmlnaW5hbCB5IGxhIHJlYWxpesOzIHNpbiB2aW9sYXIKbyB1c3VycGFyIGRlcmVjaG9zIGRlIGF1dG9yIGRlIHRlcmNlcm9zLCBwb3IgbG8gdGFudG8gbGEgb2JyYSBlcyBkZSBleGNsdXNpdmEgYXV0b3LDrWEgeSB0aWVuZSBsYSB0aXR1bGFyaWRhZCBzb2JyZSBsYSBtaXNtYS4KClBBUsOBR1JBRk86IEVuIGNhc28gZGUgcHJlc2VudGFyc2UgY3VhbHF1aWVyIHJlY2xhbWFjacOzbiBvIGFjY2nDs24gcG9yIHBhcnRlIGRlIHVuIHRlcmNlcm8gZW4gY3VhbnRvIGEgCmxvcyBkZXJlY2hvcyBkZSBhdXRvciBzb2JyZSBsYSBvYnJhIGVuIGN1ZXN0acOzbiwgRUwgRVNUVURJQU5URSAtIEFVVE9SLCBhc3VtaXLDoSB0b2RhIGxhIHJlc3BvbnNhYmlsaWRhZCwgCnkgc2FsZHLDoSBlbiBkZWZlbnNhIGRlIGxvcyBkZXJlY2hvcyBhcXXDrSBhdXRvcml6YWRvczsgcGFyYSB0b2RvcyBsb3MgZWZlY3RvcyBsYSB1bml2ZXJzaWRhZCBhY3TDumEgY29tbyAKdW4gdGVyY2VybyBkZSBidWVuYSBmZS4K