Impacto económico del impuesto al patrimonio en personas naturales en Colombia
No Thumbnail Available
Date
2023-09
Authors
Parra Sánchez, Juan
Méndez Medina, Marvin Julián
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La importancia del impuesto al patrimonio en Colombia fue evolucionando con el tiempo tanto en su denominación, como en su porcentaje de recaudo; el cual se ha convertido en un tributo generador de importantes recursos para el país, aportando en gran manera a la seguridad y a lucha contra insurgencia. Con esta propuesta de investigación se presenta el análisis del impacto económico del impuesto al patrimonio en personas naturales en Colombia, desde el momento mismo de su origen, teniendo en cuenta las diferentes reformas que se han pasado por las últimas dos (2) décadas de cada uno de los gobiernos. En este trabajo de investigación se abordó el enfoque cualitativo con método descriptivo; se elaboró la recolección de información mediante técnica de entrevista estructurada a personas naturales, las cuales tiene una afectación económica por el impuesto al patrimonio con domicilio en la ciudad de Bogotá, económicamente activas y declarantes del impuesto al patrimonio. Con esto se busca divisar las implicaciones tanto económicas, como sociales que tiene el impuesto al patrimonio como mecanismo de sostenimiento económico y la incidencia en un país en desarrollo.
The importance of the wealth tax in Colombia has evolved over time both in its denomination and in its collection percentage, which has become a tax that generates important resources for the country, contributing greatly to security and the fight against insurgency. This research proposal presents the analysis of the economic impact of the wealth tax on individuals in Colombia, from the very moment of its origin, taking into account the different reforms that have been passed during the last two (2) decades of each of the governments. In this research work the qualitative approach with descriptive method was approached; the collection of information was elaborated by means of a structured interview technique to natural persons, which have an economic affectation by the wealth tax with domicile in the city of Bogota, economically active and wealth tax filers. With this we seek to understand the economic and social implications of the wealth tax as a mechanism of economic support and the impact on a developing country
The importance of the wealth tax in Colombia has evolved over time both in its denomination and in its collection percentage, which has become a tax that generates important resources for the country, contributing greatly to security and the fight against insurgency. This research proposal presents the analysis of the economic impact of the wealth tax on individuals in Colombia, from the very moment of its origin, taking into account the different reforms that have been passed during the last two (2) decades of each of the governments. In this research work the qualitative approach with descriptive method was approached; the collection of information was elaborated by means of a structured interview technique to natural persons, which have an economic affectation by the wealth tax with domicile in the city of Bogota, economically active and wealth tax filers. With this we seek to understand the economic and social implications of the wealth tax as a mechanism of economic support and the impact on a developing country
Description
Analizar el impacto económico del impuesto al patrimonio en personas naturales en Colombia.
Keywords
Impacto Económico, Personas Naturales, Impuesto al Patrimonio, Economic Impact, Wealth Tax, Natural Persons