Examinando por Materia "Impuestos"
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Ítem Beethoven con IVA(Periódico El Colombiano, 1993-02-13) Vega Bustamante, RafaelPublicación ¿Capacidad institucional o pereza fiscal? Incidencia del Sistema General de Participaciones en el recaudo de ingresos corrientes de libre destinación de los municipios en Colombia(Universidad EAFIT, 2020) Salazar González, Luisa Fernanda; Raigoza Duque, Diana Marcela; Tobón, Santiago; Agudelo, LuisThis work analyzes the incidence of the flow of resources of the Sistema General de Participaciones (SGP) in the capacity of collecting free destination current income of the municipalities. A data panel methodology with municipal and temporary fixed effects is used, between 2008 and 2018, in a sample of 1,101 municipalities. The results suggest that the effect of the SGP transfers on the collection of free destination current income is heterogeneous and depends on the historical level of transfers of the municipalities. The municipalities that historically receive fewer transfers, decrease their collection with more transfers (they enter into dynamics of fiscal laziness). The municipalities that historically receive more transfers, increase their collection with more transfers (they enter into institutional strengthening dynamics). This effect is generated when the effect is analyzed simultaneously or concurrently. On the contrary, when the effect is analyzed in longer terms, it is evident that the same negative, being able to conclude that the transfers generate dynamics of fiscal laziness in the long term.Publicación ¿Cómo la gestión patrimonial y el entendimiento del impacto fiscal de los diferentes productos de inversión en Colombia afectan la rentabilidad neta de un portafolio en el largo plazo?(Universidad EAFIT, 2025) Serna Ramírez, Francisco Antonio; Sierra Blandón, Manuel; Durán Preciado, AndrésThis study analyzes the fiscal impact on the optimization of equity investment portfolios in Colombia, developing a financial model that projects cash flows and annual returns, considering taxes, commissions, and transaction costs. The mean-variance method was used to recombine portfolios annually and maximize net returns. The results highlight that integrating tax benefits and understanding the fiscal treatment of financial products significantly improves portfolio performance compared to strategies that do not account for tax impact. The analysis emphasizes the importance of considering taxes, commissions, and parafiscal contributions, which significantly affect net returns. It is concluded that explicitly incorporating fiscal variables into wealth management is crucial for optimizing investment decisions in a high-tax environment. Additionally, passive strategies, such as ETFs that automatically reinvest dividends, offer tax advantages and lower commissions, enabling them to compete with more complex active strategies in terms of profitability.Ítem Efectos de las normas de información financiera y fiscal en los modelos financieros para las obras de infraestructura vial de cuarta generación (4g) en Colombia(Universidad EAFIT, 2019) Cano Pérez, Andrés Camilo; Herrera Zapata, Isbelia Margarita; Valencia Posada NicolásRoad infrastructure works in Colombia are fundamental pillars of the economy, particularly the so-called 4G (2014-2021), which will allow the participation of private investors through the so-called "public-private partnerships" (PPP), a mechanism created by the Colombian State through Law 1508 of 2012. In 2014, Colombia adopted the convergence of Financial Reporting Standards based on international standards (IFRS) and, in 2016, with the structural tax reform (Law 1819) introduced, among others, modifications in the determination of income tax in the infrastructure concessions. These changes deserve financial attention and, therefore, the present work, previous normative analyzes, outlines and presents as conclusions the main effects in the project finance models for 4G infrastructure concessions and profitability for its investors.Publicación El efecto de los impuestos en las decisiones laborales : un enfoque en los incentivos financieros para trabajar(Universidad EAFIT, 2019) Narváez Rosero, Juan David; Ospina, Mónica PatriciaPublicación Incidencia del Sistema General de Participaciones en el recaudo de ingresos corrientes de libre destinación de los municipios en Colombia(Universidad EAFIT, 2020) Raigoza Duque, Diana Marcela; Salazar González, Luisa Fernanda; Agudelo Henao, Luis Fernando; Tobón Zapata, SantiagoÍtem ¿Por qué hay ricos y pobres?(2011) Mejía, Juan Felipe; Abad Restrepo, Ana Cristina; Muriel Gil, Luisa Fernanda; Arango Hurtado, CarolinaÍtem Taxes and Multihoming in Two-Sided Markets(Universidad EAFIT, 2022) Díaz Pérez, Brayan Snehider; Tamayo Plata, Mery Patricia; Chica Castaño, Cristian Camilo