bachelorThesis
Incidencia de las exenciones tributarias aplicadas al impuesto a la renta en Colombia de 2008 a 2009. Un análisis.
Autor
Oyola Torres, Angela María
Institución
Resumen
The purpose of this thesis is to describe and analyze the impact tax exemptions, applied to income tax, specifically in the years 2008 and 2009 in Colombia.
It is a cross-sectional analysis of the process and impact of the inclusion of exemptions in Colombia, based not only on the fact that they represent a fiscal cost to the nation, but also represent a typical process of political decision making, which incidence goes beyond causing an influence in the economy, fiscal policy formulation or increase investment in the real sector.
As concluded tax exemption, applied to income tax in Colombia, as well as reducing the income of the nation, violates some taxation principles as well as, equity, efficiency and neutrality and this encourages people with higher income in the country.