Examinando por Materia "Cartera"

Mostrando 1 - 2 de 2
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    Publicación
    Implementación de un modelo de deterioro de cartera para la empresa Distrias S.A.S.
    (Universidad EAFIT, 2022) Durante Acosta, Sebastián; López Marín, Juan Miguel; Rojas Ormaza, Brayan Ricardo
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    Publicación
    Sobre tasa al impuesto de renta : un golpe a la rentabilidad del sector financiero
    (Universidad EAFIT, 2025) Vallejo Ramos, Oswaldo José; Medina Arango, Oscar Eduardo
    The financial system is the backbone of any country's economy, enabling the efficient flow of resources between savers and investors, which in turn drives economic development and financial stability. In Colombia, this sector has faced significant pressure in recent years due to changes in fiscal policies, particularly the implementation of an income tax surcharge. While introduced as a tool to increase revenue and fund essential projects, this measure has raised concerns about its potential repercussions on profitability and competitiveness. The income tax surcharge, in effect since 2018, aims to increase the contribution of highly profitable sectors to the collective well-being. However, this additional tax burden has raised questions about its impact on profit margins, the attraction of foreign investment, and credit stability within a key sector like finance. In this context, this research project seeks to evaluate the quantitative effects of the surcharge on Colombian financial entities during the 2018-2024 period, encompassing a comprehensive analysis to identify trends and strategies. This research aims to provide a comprehensive assessment of the income tax surcharge's effects on the Colombian financial sector. It will foster a deeper understanding of how fiscal policies can influence the performance of a strategic sector and propose solutions aimed at balancing state revenue collection with the sector's sustainability.