Generación de Nuevo Conocimiento: Capítulos en libro resultado de investigación.
Línea 3: Gestión pública. Capítulo 4: Impuesto Departamental al Consumo en Boyacá para el Año 2017 Respecto a Vigencia Fiscal Anterior Frente a la Aplicación de las Leyes 1801, 1816 Y 1819 de 2016
Fecha
2020-07-13Registro en:
Lesmens, L. V. (y otros 8). (2018). Investigación con impacto regional: nuevas tendencias administrativas Tunja: Universidad Santo Tomás
Autor
Ulloa Sáenz, Elina
Aranda Camacho, Carlos Andrés
Ramírez Ahumada, Luis Rodrigo
Institución
Resumen
A group of the biggest taxpayers of consumption tax in the
Department of Boyacá shows a significant reduction in sales in
the first quarter of 2017, they point to the entry into force of the
National Code of Police and Citizen’s Coexistence to Live in
Peace, the Law 1819 of 2016 or Tax Reform and Law 1816 of
2016 or Law of Liqueurs. The Secretary of Finance of the
Department, with the purpose of knowing the social impact of
the commercial sectors in relation to the payment of the
departmental taxes, developed an opinion survey in commercial
establishments in order to establish the behavior of sales of
cigarettes, beers, wines, liqueurs and the like during the first
quarter of 2017. It was found that for the majority of the merchant’s sales have decreased significantly and that
they indicate as causes the measures of the Police Code or of
the Municipal Decrees that regulate the sales of the Products.