The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá
In principle, we want to demonstrate the economic impact that has been generated from the declaration of the COVID-19 coronavirus pandemic, which affected and continues to affect the country's economy, especially the Capital District of Bogotá, therefore, because it is the The capital of the co...
- Autores:
-
De Avila Zuñiga, Beatriz Victoria
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2020
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/37273
- Acceso en línea:
- https://hdl.handle.net/10654/37273
- Palabra clave:
- PANDEMIAS
IMPUESTOS
RECAU
Economic Impact
Pandemic
Epicenter
Collection
Taxes
source
Impacto Económico
Pandemia
Epicentro
Recaudo
Tributos
Fuente
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
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| dc.title.eng.fl_str_mv |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| dc.title.spa.fl_str_mv |
El impacto del COVID19, en el recaudo por concepto del impuesto de industria y comercio de la Secretaria de Hacienda en Bogotá |
| title |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| spellingShingle |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá PANDEMIAS IMPUESTOS RECAU Economic Impact Pandemic Epicenter Collection Taxes source Impacto Económico Pandemia Epicentro Recaudo Tributos Fuente |
| title_short |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| title_full |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| title_fullStr |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| title_full_unstemmed |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| title_sort |
The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in Bogotá |
| dc.creator.fl_str_mv |
De Avila Zuñiga, Beatriz Victoria |
| dc.contributor.advisor.none.fl_str_mv |
Moscoso Duran, Fabio Fernando |
| dc.contributor.author.none.fl_str_mv |
De Avila Zuñiga, Beatriz Victoria |
| dc.subject.lemb.spa.fl_str_mv |
PANDEMIAS IMPUESTOS RECAU |
| topic |
PANDEMIAS IMPUESTOS RECAU Economic Impact Pandemic Epicenter Collection Taxes source Impacto Económico Pandemia Epicentro Recaudo Tributos Fuente |
| dc.subject.proposal.eng.fl_str_mv |
Economic Impact Pandemic Epicenter Collection Taxes source |
| dc.subject.proposal.spa.fl_str_mv |
Impacto Económico Pandemia Epicentro Recaudo Tributos Fuente |
| description |
In principle, we want to demonstrate the economic impact that has been generated from the declaration of the COVID-19 coronavirus pandemic, which affected and continues to affect the country's economy, especially the Capital District of Bogotá, therefore, because it is the The capital of the country becomes the main political and economic epicenter, producing income from goods and services activities, increasing collections from taxes generated from commercial relations, including the industry and commerce tax (ICA), the which is not required to be provided permanently and occasionally. It is necessary to determine the impact that has originated in the main source of tax revenue that the District receives. |
| publishDate |
2020 |
| dc.date.accessioned.none.fl_str_mv |
2020-12-19T02:28:41Z |
| dc.date.available.none.fl_str_mv |
2020-12-19T02:28:41Z |
| dc.date.issued.none.fl_str_mv |
2020-11-24 |
| dc.type.local.spa.fl_str_mv |
Tesis/Trabajo de grado - Monografía - Especialización |
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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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http://purl.org/coar/resource_type/c_7a1f |
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https://hdl.handle.net/10654/37273 |
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instname:Universidad Militar Nueva Granada |
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reponame:Repositorio Institucional Universidad Militar Nueva Granada |
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repourl:https://repository.umng.edu.co |
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https://hdl.handle.net/10654/37273 |
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instname:Universidad Militar Nueva Granada reponame:Repositorio Institucional Universidad Militar Nueva Granada repourl:https://repository.umng.edu.co |
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spa |
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spa |
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FMI. (2020). RETOS EN EL PRONOSTICO DE LOS INGRESOS TRIBUTARIOS Global Economic Prospects. (Junio de 2020). Obtenido de http://pubdocs.worldbank.org/en/657071588788309322/Global-Economic-Prospects-June-2020-Regional-Overview-LAC-SP.pdf Pulido, S. (12 de Marzo de 2020). Gaceta Medica. Obtenido de https://gacetamedica.com/investigacion/cual-es-la-diferencia-entre-brote-epidemia-y-pandemia/ secretaria distrital de hacienda. (02 de octubre de 2020). bogota recauda $ 7,3 billones en lo corrido de 2020. Obtenido de secretaria distrital de hacienda: https://www.shd.gov.co/shd/bogota-recauda-7-3-billones-en-lo-corrido-de-2020 Secretaria de hacienda de Bogotá www.shb.gov.co Constitución política de Colombia 1991 Procuraduría General de la Nación. (2018). Guía básica de tributos municipales. Recuperado de. https://www.procuraduria.gov.co/ |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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info:eu-repo/semantics/openAccess |
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Attribution-NonCommercial-NoDerivatives 4.0 International |
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Acceso abierto |
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http://purl.org/coar/access_right/c_abf2 |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ Attribution-NonCommercial-NoDerivatives 4.0 International Acceso abierto http://purl.org/coar/access_right/c_abf2 |
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Facultad de Ciencias Económicas |
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Universidad Militar Nueva Granada |
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Moscoso Duran, Fabio FernandoDe Avila Zuñiga, Beatriz VictoriaEspecialista en Finanzas y Administración Pública2020-12-19T02:28:41Z2020-12-19T02:28:41Z2020-11-24https://hdl.handle.net/10654/37273instname:Universidad Militar Nueva Granadareponame:Repositorio Institucional Universidad Militar Nueva Granadarepourl:https://repository.umng.edu.coIn principle, we want to demonstrate the economic impact that has been generated from the declaration of the COVID-19 coronavirus pandemic, which affected and continues to affect the country's economy, especially the Capital District of Bogotá, therefore, because it is the The capital of the country becomes the main political and economic epicenter, producing income from goods and services activities, increasing collections from taxes generated from commercial relations, including the industry and commerce tax (ICA), the which is not required to be provided permanently and occasionally. It is necessary to determine the impact that has originated in the main source of tax revenue that the District receives.En principio se quiere demostrar el impacto económico que se ha generado a partir de la declaración de la pandemia coronavirus COVID-19, lo cual afecto y sigue afectando la economía del país en especial el Distrito Capital de Bogotá, por lo tanto, por ser la capital del país se convierte en el epicentro principal tanto político y económico, produciendo ingresos por actividades de bienes y servicios, incrementando los recaudos por los tributos que se generan de las relaciones comerciales, entre ellas el (ICA), que se preste de forma permanente y ocasional. Es necesario determinar el impacto que se ha originado en la principal fuente de ingresos tributarios que recibe el DistritoTabla de contenido Introducción 1 1. Estructura de la Investigación. 2 1.1 Contexto del problema 2 1.2 Justificación del problema. 3 1.3 Hipótesis 3 2. Objetivos de investigación 4 Objetivo General. 4 Objetivo Específico. 4 3. Metodología de la investigación. 4 4. Legalidad de los impuestos en Colombia. 5 4.1. La carta magna en Colombia. 5 4.2. Discrepancias entre tributos, contribuciones y tasas........................................... 5 4.3. Autoridad de los Municipios 6 5. El recaudo del ICA en Bogotá en tiempos de pandemia. 7 5.1. Análisis de los recaudos durante los últimos 3 años 11 5.2. Estrategias del distrito para el mejoramiento de los recaudos. 15 Conclusiones 17 Bibliografía 18EspecializaciónEn principe, nous voulons démontrer l'impact économique qui a été généré par la déclaration de la pandémie de coronavirus COVID-19, qui a affecté et continue d'affecter l'économie du pays, en particulier le district de la capitale de Bogotá, donc, car c'est le La capitale du pays devient le principal épicentre politique et économique, produisant des revenus d'activités de biens et de services, augmentant les recouvrements d'impôts générés par les relations commerciales, y compris le (ICA), qui est fourni en permanence et occasionnel. Il est nécessaire de déterminer l'impact qui a pour origine la principale source de recettes fiscales perçues par le Districtapplication/pdfspahttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessAttribution-NonCommercial-NoDerivatives 4.0 InternationalAcceso abiertohttp://purl.org/coar/access_right/c_abf2The impact of COVID19, in the collection for the industry and commerce tax of the Ministry of Finance in BogotáEl impacto del COVID19, en el recaudo por concepto del impuesto de industria y comercio de la Secretaria de Hacienda en BogotáPANDEMIASIMPUESTOSRECAUEconomic ImpactPandemicEpicenterCollectionTaxessourceImpacto EconómicoPandemiaEpicentroRecaudoTributosFuenteTesis/Trabajo de grado - Monografía - Especializacióninfo:eu-repo/semantics/bachelorThesishttp://purl.org/coar/resource_type/c_7a1fEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasUniversidad Militar Nueva GranadaFMI. (2020). RETOS EN EL PRONOSTICO DE LOS INGRESOS TRIBUTARIOSGlobal Economic Prospects. (Junio de 2020). Obtenido de http://pubdocs.worldbank.org/en/657071588788309322/Global-Economic-Prospects-June-2020-Regional-Overview-LAC-SP.pdfPulido, S. (12 de Marzo de 2020). Gaceta Medica. Obtenido de https://gacetamedica.com/investigacion/cual-es-la-diferencia-entre-brote-epidemia-y-pandemia/secretaria distrital de hacienda. (02 de octubre de 2020). bogota recauda $ 7,3 billones en lo corrido de 2020. Obtenido de secretaria distrital de hacienda: https://www.shd.gov.co/shd/bogota-recauda-7-3-billones-en-lo-corrido-de-2020Secretaria de hacienda de Bogotá www.shb.gov.coConstitución política de Colombia 1991Procuraduría General de la Nación. (2018). Guía básica de tributos municipales. Recuperado de. https://www.procuraduria.gov.co/Calle 100ORIGINALDeAvilaZuñigaBeatrizVictoria2020.pdfDeAvilaZuñigaBeatrizVictoria2020.pdfEnsayoapplication/pdf699666https://repository.umng.edu.co/bitstreams/b60e19d9-b34d-498e-9100-8353d8cd196b/downloade4261a37d9e171086dd84caa0d8245d4MD53LICENSElicense.txtlicense.txttext/plain; charset=utf-83420https://repository.umng.edu.co/bitstreams/12fa4dfa-5708-4dd5-b228-c9d054a5f3e3/downloada609d7e369577f685ce98c66b903b91bMD54THUMBNAILDeAvilaZuñigaBeatrizVictoria2020.pdf.jpgDeAvilaZuñigaBeatrizVictoria2020.pdf.jpgIM Thumbnailimage/jpeg5557https://repository.umng.edu.co/bitstreams/b6e7d141-7bb1-483d-b385-cad513530c5c/downloada78e0db1dcddb642720bf3995ad7c363MD5510654/37273oai:repository.umng.edu.co:10654/372732025-10-28 15:35:38.769http://creativecommons.org/licenses/by-nc-nd/4.0/open.accesshttps://repository.umng.edu.coRepositorio Institucional 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