Análisis de la incidencia de la reforma tributaria Ley 1607 de 2012, en los ingresos del Servicio Nacional de Aprendizaje (SENA)
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2014
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Universidad Santo Tomás
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Este trabajo expone los resultados de una investigación sobre los efectos de la reforma tributaria colombiana regida por la ley 1607 de 26 de diciembre de 2012 en los ingresos del SENA. El estudio comienza con la historia del SENA, sus funciones y objetivos. Se establece el sistema tributario colombiano sus conceptos y funcionabilidad, siendo este un instrumento captador de recursos del estado. Seguido se analiza la reforma tributaria existente ley 1607 del 2012 y sus cambios, principalmente el capítulo II (Impuestos sobre la renta para la equidad-CREE), para los ingresos del SENA.
Se recopila información evaluada por el Ministerio de hacienda, DIAN, SENA y otros entes gubernamentales. Con el fin de describir y analizar la información suministra para una mayor compresión, que permita extraer una opinión amplia sobre las incidencias que trajo la reforma tributaria para los ingresos del SENA, teniendo en cuenta las opiniones de los expertos como funcionarios de la DIAN.
Abstract
This paper exposes the results of an investigation on the effects of the Colombian tax reform governed by law 1607 of December 26, 2012 on the income of SENA. The study begins with the history of SENA, its functions and objectives. The Colombian tax system establishes its concepts and functionality, this being an instrument that captures state resources. Next, the existing tax reform law 1607 of 2012 and its changes, mainly chapter II (Income taxes for equity-CREE), for the income of SENA are analyzed.
Information evaluated by the Ministry of Finance, DIAN, SENA and other government entities is collected. In order to describe and analyze the information provided for greater compression, which allows to draw a broad opinion on the incidents brought by the tax reform for SENA's income, taking into account the opinions of experts as officials of the DIAN.
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De la Cruz Murgas, B. (2014). Analysis of the incidence of the tax reform law 1607 of 2012, in the Revenue of the national learning service (SENA). This paper exposes the results of an investigation on the effects of the Colombian tax reform governed by law 1607 of December 26, 2012 on the income of SENA. The study begins with the history of SENA, its functions and objectives. The Colombian tax system establishes its concepts and functionality, this being an instrument that captures state resources. Next, the existing tax reform law 1607 of 2012 and its changes, mainly chapter II (Income taxes for equity-CREE), for the income of SENA are analyzed. Information evaluated by the Ministry of Finance, DIAN, SENA and other government entities is collected. In order to describe and analyze the information provided for greater compression, which allows to draw a broad opinion on the incidents brought by the tax reform for SENA's income, taking into account the opinions of experts as officials of the DIAN.