Exenciones y exclusiones tributarias del impuesto de industria y comercio en el departamento del Huila.
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Date
2022-06-02
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Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El Departamento de Huila está situado en la parte sur de la región andina; dónde la
economía se basa principalmente en la producción agrícola y ganadera, la explotación petrolera y
el comercio.
Es por eso que la investigación realizada sobre los diferentes estatutos tributarios lo que
se busca es saber ¿Cuáles son las exenciones y exclusiones en el impuesto de industria y
comercio que existen en los diferentes entes territoriales del departamento del Huila y sus
respectivas modificaciones realizadas en el marco de la pandemia del Covid-19?
Nos enfocamos en analizar los 37 estatutos tributarios de los municipios del
departamento, donde se tomó la muestra de 21 municipios el cual son: Acevedo, Aipe, Algeciras,
Altamira, Baraya, Garzón, Gigante, Guadalupe, San Jose Isnos, La Argentina, La Plata, Neiva,
Nataga, Palermo, Palestina, Pitalito, San Agustín, Santa María, Tesalia, Villavieja, Yaguara
donde buscamos analizar y determinar si estas exclusiones y exenciones tributarias benefician
realmente al municipio en sus aspectos socioeconómicos, y cuáles son los sectores económicos
más vulnerables que se pueden acoger a estos beneficios y evaluar el mejoramiento en la región.
The Department of Huila is located in the southern part of the Andean region; where the economy is based mainly on agricultural and livestock production, oil exploitation and trade. That is why the research carried out on the different tax statutes is what is sought is to know what are the exemptions and exclusions in the industry and commerce tax that exist in the different territorial entities of the department of Huila and their respective modifications made in the framework of the pandemic? We focus on analyzing the 37 tax statutes of the municipalities of the department, where the sample of 21 municipalities was taken, which are: Acevedo, Aipe, Algeciras, Altamira, Baraya, Garzón, Gigante, Guadalupe, San Jose Isnos, La Argentina, La Plata, Neiva, Nataga, Palermo, Palestina, Pitalito, San Agustin, Santa Maria, Tesalia, Villavieja, Yaguara where we seek to analyze and determine if these exclusions and tax exemptions really benefit the municipality in its socioeconomic aspects, and which are the most vulnerable economic sectors that can benefit from these benefits and evaluate the improvement in the region.
The Department of Huila is located in the southern part of the Andean region; where the economy is based mainly on agricultural and livestock production, oil exploitation and trade. That is why the research carried out on the different tax statutes is what is sought is to know what are the exemptions and exclusions in the industry and commerce tax that exist in the different territorial entities of the department of Huila and their respective modifications made in the framework of the pandemic? We focus on analyzing the 37 tax statutes of the municipalities of the department, where the sample of 21 municipalities was taken, which are: Acevedo, Aipe, Algeciras, Altamira, Baraya, Garzón, Gigante, Guadalupe, San Jose Isnos, La Argentina, La Plata, Neiva, Nataga, Palermo, Palestina, Pitalito, San Agustin, Santa Maria, Tesalia, Villavieja, Yaguara where we seek to analyze and determine if these exclusions and tax exemptions really benefit the municipality in its socioeconomic aspects, and which are the most vulnerable economic sectors that can benefit from these benefits and evaluate the improvement in the region.
Description
Determinar diferentes exenciones y exclusiones tributarias del impuesto de Industria y
Comercio en el departamento del Huila
Keywords
Estatutos, Exención, exclusiones, Industria y comercio, Tax code, Exemption, Exclusions