Tax on industry and commerce in the municipality of San Juan de Rioseco-Cundinamarca

Using the article 287 of the Constitution politics in Colombia: the territorial entities enjoy autonomy for the management of their interests within the limits of the Constitution and the law and paragraph 9 of article 95 of the Constitution stipulates the duties and obligations of persons and citiz...

Full description

Autores:
Rodríguez Rodríguez, Luz Angela
Tipo de recurso:
Fecha de publicación:
2014
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/12919
Acceso en línea:
https://hdl.handle.net/10654/12919
Palabra clave:
IMPUESTOS DE INDUSTRIA Y COMERCIO - LEGISLACION
IMPUESTO SOBRE LOS NEGOCIOS - ESTUDIO DE CASOS - COLOMBIA
tax of industry and commerce
tax status
impuesto de industria y comercio
estatuto tributario
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:Using the article 287 of the Constitution politics in Colombia: the territorial entities enjoy autonomy for the management of their interests within the limits of the Constitution and the law and paragraph 9 of article 95 of the Constitution stipulates the duties and obligations of persons and citizens to the Constitution and law specifically "contribute to the operating expenses and investment of the State within the concepts of Justice and equity". Therefore the municipalities set taxes within their jurisdiction in order to raise revenue that will enable it to comply with its territorial functions.