The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment

The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment

In Colombia it is traditional that discussions about tax reforms indicate that corporate taxation is so burdensome that it drives away the investment and slows down economic growth, which is why preferential tax treatments or tax cuts are promoted. This is, in fact, what is behind the most recent ta...

Полное описание

Библиографические подробности
Главные авторы:	Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando
Формат:	Online
Язык:	spa
Опубликовано:	Universidad Pedagógica y Tecnológica de Colombia 2020
Предметы:	corporate income tax; investment; foreign direct investment; effective tax rate; financing law; impuesto sobre la renta empresarial; inversión; inversión extranjera directa; tasa efectiva de tributación; Ley de Financiamiento;
Online-ссылка:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10493

Схожие документы

The 1935 tax reform and the strengthening of direct taxation in Colombia
по: Toscano, Oliver Mora
Опубликовано: (2014)

Effects of foreign direct investment on economic growth in Colombia: empirical evidence 2000-2010
по: Moyano Buitrago, María Luz, и др.
Опубликовано: (2015)

Analysis of the evolution of foreign direct investment in the coal mining sector in Colombia from 2002 to 2013
по: Plazas Díaz, Fabián Alfredo
Опубликовано: (2016)

Oil Exploitation and Human Development of Tauramena, Colombia
по: Arévalo Montañéz, Sebastián, и др.
Опубликовано: (2023)

El comercio Colombo – Venezolano: características y evolución reciente
по: Umaña, María del Pilar Esguerra, и др.
Опубликовано: (2010)

The national plan of development 2018-2022: “Pact for Colombia, pact for equity”
по: Vallejo Zamudio, Luis E.
Опубликовано: (2019)

Formulation of public investment projects: A book written from the experience of its authors
по: Sarmiento Rojas, Jorge Andres; Universidad Pedagógica y Tecnológica de Colombia, и др.
Опубликовано: (2023)

The effects of tax incentives on job and income generation in the State of Maranhão
по: Silva-Lima, Fernando, и др.
Опубликовано: (2021)

Equity and ethics in the Colombian tax collection: 1990-2010
по: López Acero, Héctor Fernando, и др.
Опубликовано: (2014)

The dilemma of Tax Reform: ¿structural or fiscal?
по: Vallejo Zamudio, Luis Eudoro
Опубликовано: (2017)

Tax Effects on sectors of the Colombian Economy
по: Flórez Bolaños, Jaime
Опубликовано: (2020)

El papel del transporte en el crecimiento económico colombiano en la segunda mitad del siglo XX.
по: Sanabria Gomez, Segundo Abrahan
Опубликовано: (2008)

Analysis of behavior of sales tax due to implementation of national consumption tax
по: Corredor-López, Luisa Fernanda
Опубликовано: (2014)

Access to Credit, Technological Innovation and Global Integration of Argentine Companies 2010-2012
по: Peñaloza Pacheco, Leonardo José
Опубликовано: (2019)

Free Trade Zones in Colombia: Business and Regional Development 2009 - 2016
по: Arévalo-Luna, Guillermo Alexander, и др.
Опубликовано: (2019)

Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
по: Guerrero, Plinio Atanael Guerrero
Опубликовано: (2014)

Local Groups and the Accumulation of Capital in the Consumer Electronics Sector in Argentina (2003-2014)
по: Rabinovich, Joel
Опубликовано: (2018)

Political decentralization and taxes in the 1991 Charter
по: Patiño Rojas, Jorge Enrique
Опубликовано: (2021)

Towards the usage of simulation as a tool for the analysis of investment projects
по: Diego Andrés Carreño Dueñas, Lilia Teresa Bermúdez Correa,
Опубликовано: (2011)

Impact of Retributive Taxes for Spills Control in Colombia
по: Méndez-Sayago, Johanna Mildred, и др.
Опубликовано: (2017)

Morphological and structural characterization of ceramic shell waste in the investment casting process in FASAB Sogamoso
по: Grandas-Rincón, Isnardo Antonio, и др.
Опубликовано: (2017)

The cost of equity in emerging markets : the Latin American case
по: Garay, Urbi, и др.
Опубликовано: (2021)

Financial Inclusion, Electronic Payment Methods and Tax Evasion: Economic Analysis and Application in Argentina
по: Pedroni, Florencia Verónica, и др.
Опубликовано: (2022)

Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence
по: Delgado Ruiz, Siervo Tulio, и др.
Опубликовано: (2020)

Toward a social research perspective in Colombian multicultural language classrooms
по: Garzón Duarte, Eliana
Опубликовано: (2011)

Seismic regime parameters determination of the Oriental Cuba between 1998 and 2007
по: Zapata-Balangué, José Alejandro
Опубликовано: (2017)

Financial Education: Origin, analysis and evolution of scientific contributions using bibliometric techniques in the Web of Science
по: Lamadrid Bazán, Jorge E., и др.
Опубликовано: (2021)

Ground Rent in Argentina: Export Duties, Period 2003-2014
по: Monteforte, Ezequiel, и др.
Опубликовано: (2018)

Inflation in Colombia and Possible Future Scenarios
по: Vallejo Zamudio, Luis Eudoro
Опубликовано: (2022)

ON THE CORRECTION OF DOSE PROFILE DISCREPANCIES BY INTRODUCING AIR IN THE DERIVATION OF AN ELECTRON SPECTRUM
по: Wilches Visbal, Jorge Homero
Опубликовано: (2023)

The concretion of an illegality The administrative character of the Asambleas Departamentales
по: Patiño Rojas, Jorge Enrique
Опубликовано: (2003)

Territorial Public Finances in Colombia
по: Rodríguez Araújo, Edilberto ; Universidad Pedagógica y Tecnológica de Colombia, и др.
Опубликовано: (2021)

Influence of the seismicity in Santiago de Cuba, geodynamics and the enviroment in the decisions of urban classification
по: Zapata-Balanqué, José, и др.
Опубликовано: (2008)

The Role of Heuristic Factors in Investment Performance: Exploring the Market Anomalies in a Volatile Environment
по: Ullah Malik, Kaleem, и др.
Опубликовано: (2022)

Evaluation of efficiency, effectiveness and social equity of the property tax in the municipality of Sogamoso, based on the last cadastral update
по: Izaquita-Orduz, Juan Sebastián, и др.
Опубликовано: (2013)

Conocimiento del mercado de valores en las medianas y grandes empresas del departamento de Boyacá: diagnóstico y propuesta estratégica
по: Fonseca Cifuentes, Gina Paola, и др.
Опубликовано: (2015)

Statistical Analysis of the Andalusian Incomes During the Year 2021
по: Ceballos González, Manuel, и др.
Опубликовано: (2023)

Higher education in Colombia: An analysis of Its decline
по: Ardila Franco, Yurani Stella
Опубликовано: (2023)

Cartilla financiera : cómo manejar sus finanzas personales
по: Sora Barreto, Luz Amanda
Опубликовано: (2021)

Razones y proporciones, una mirada desde la proporcionalidad directa
по: Granados González, Francisco
Опубликовано: (2024)