Examinando por Materia "REFORMA TRIBUTARIA"
Mostrando 1 - 8 de 8
Resultados por página
Opciones de ordenación
Publicación Alternativas de obtención de recursos que no generan endeudamiento a la luz de la ley de subcapitalización en empresas Pymes(Universidad EAFIT, 2015) Henao Yépes, LauraLa problemática de la reciente modificación en la ley de subcapitalización (decreto 627 de 2014) y el hecho de que el promedio de las empresas colombianas no tengan acceso a la emisión de acciones o de bonos en la bolsa de valores de Colombia que les provea una forma de capitalizar la compañía, además de recursos propios; ha creado la necesidad de buscar alternativas que no se consideren como endeudamiento y no requieran capitalización, con el fin de que las empresas que poseen ciertos límites de recursos, no se vean en desventaja con las empresas internacionales o nacionales que tengan acceso a capitalización o socios extranjerosPublicación Efectos de la disminución de los parafiscales en las organizaciones del departamento de Risaralda(Universidad EAFIT, 2014) Zuluaga Pérez, Hadys Vanessa; Uribe De Correa, Beatriz AmparoPublicación Efectos de la política tributaria sobre la inversión privada y extranjera: evidencia empírica global(Universidad EAFIT, 2016) Duque Botero, Daniel; Jaramillo Cardona, David; Hurtado Rendón, Álvaro Arturo; Velásquez Ceballos, HermilsonPublicación El sistema fiscal colombiano: implicaciones y causas de la evasión, un acercamiento al concepto de cultura tributaria(Universidad EAFIT, 2016) Mesa Abad, María Clara; Tamayo Mejía, Paulina; Betancourt Toro, Jorge AndrésPublicación Investigación para determinar la viabilidad de un esquema de optimización tributaria apalancada en las excepciones del articulo 29-1 del Estatuto Tributario colombiano(Universidad EAFIT, 2023) Díaz Mahecha, Giovanny; Rodríguez Sánchez, Julio César; Betancur Hurtado, Carlos MarioIn December 2022, the latest tax reform promoted by the current government entered into force, which aimed to close Colombia’s fiscal deficit that has been going on for decades. This reform has caused significant changes that have affected various sectors of the economy in one way or another, including the increase in the income tax collection in the middle class, which in the framework of the research is the working class that receives more than 15 million pesos in its monthly income, and according to the analysis of the survey this affects between 12% and 30% of the net income of the employee based on the salary base, if a parallel is made between the before and after the application of the reform. With the support of CEMEX managers from different branches, we managed to identify an opportunity that is based on the exception of the article 29-1 of the tax reform, referring to the collective payments low conditions such as being upheld by agreement with union and no union employees, which allows to generate a monetary benefit towards the employee and could be a tool for talent retention for the organizations, in this work we go into investigating in depth this opportunity, in order to be able to create a tax optimization scheme within the legal framework, for organizations and their employees that manage to benefit both parties.Publicación La Reforma Tributaria 2022 como mecanismo para superar la pobreza en Colombia(Universidad EAFIT, 2023) Jaramillo Martínez, Verónica; Peña Iguavita, Germán AdolfoIn Colombia, in December 2022, the 2277 Law was approved, a tax reform with which the national government expects to collect COP 19.7 billion during its first year of entry into force. This document exposes the current situation of the country in terms of fiscal and tax policy and expands the panorama to try to determine how convenient it is to carry out certain changes proposed in the tax refor; specifically, those related to the increase in taxes entering the formal sector and the increase in enforcement with the new tax rules. Going through the analysis of business sustainability and informality, this paper aims to stablish the types of effects that the new rules and potential collection would imply on the country's poverty and inequality indexes. All this, with the aim of identifying the most convenient policies in general terms to the national economy: those aimed at increasing taxes and collection to be able to make a greater expenditure / social investment, or those aimed at alleviating the tax burden of companies that tend to protect the private initiative / employment.Publicación Seriously, less taxes? Tax reform's effects over labor supply(Universidad EAFIT, 2015) Isaza Cadavid, Juan Esteban; Salazar Duque, Juan Guillermo; Canavire Bacarreza, Gustavo JavierUsing a matching and a difference in differences approach we analyzed the impact of a payroll costs reduction implemented through a tax reform in Colombia on worked hours and hourly income -- Existing studies have found mixed results, while increases in wages are commonly found, the results for employment and worked hours effects are a source of debate with no consensus on sight -- However, in line with earlier revisions of literature, we concluded that the effect of payroll costs reductions is positive and significant on both, worked hours and income -- In this paper, using socioeconomic data from Colombia we found that those individuals a effected by a payroll cost reduction between 2012-2014 exhibited significant increases in both hours and income compared to similar individuals una effected by this frameworkÍtem Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case(Universidad EAFIT, 2014-06-30) Castañeda Rodríguez, Víctor Mauricio; Universidad Jorge Tadeo Lozano