Optimización de la tributación del sector minero: una propuesta para el caso colombiano
Fecha
2015-10-16Registro en:
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Angulo Hernández, Antonio Ramón
Institución
Resumen
The mining sector in Colombia has had a significant development for the country's growth, especially higher than rates in other productive sectors, especially the production of coal, nickel, gold, among others., And contributes significantly to the revenue, taxes as income tax, property tax and value added, likewise in these revenues from contributions each representing royalties add up.
Significantly different situations have been identified around the Colombian State participation in the profits from the exploitation of extractive activities, especially in the so-called mining income and elements that distort the levels of direct taxation that affect to this sector has an effective tax rate very low, with a significant detriment in revenue.