The 1935 tax reform and the strengthening of direct taxation in Colombia
This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the import...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2014
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/2442 |
| _version_ | 1801705944268144640 |
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| author | Toscano, Oliver Mora |
| author_facet | Toscano, Oliver Mora |
| author_sort | Toscano, Oliver Mora |
| collection | OJS |
| description | This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the important changes made during the period of the so-called “ongoing revolution”. One of the most relevant elements of the reform was the consolidation and strengthening of the direct taxes of Colombia using as principal instruments the increase of income tax and the creation of the taxes to the excess profits and estate tax. The new tax resources constituted an important source of financing of the comprehensive program of reforms and policies proposed by the government of President López. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-2442 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2014 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-24422022-06-17T21:33:39Z The 1935 tax reform and the strengthening of direct taxation in Colombia La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia Toscano, Oliver Mora Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the important changes made during the period of the so-called “ongoing revolution”. One of the most relevant elements of the reform was the consolidation and strengthening of the direct taxes of Colombia using as principal instruments the increase of income tax and the creation of the taxes to the excess profits and estate tax. The new tax resources constituted an important source of financing of the comprehensive program of reforms and policies proposed by the government of President López. En este artículo se estudian los elementos más relevantes de la reforma tributaria propuesta y puesta en práctica por el presidente Alfonso López Pumarejo en 1935, durante su primera gestión de gobierno. La reforma fue implementada fundamentalmente mediante la Ley 78 de 1935 y complementada por medio de la Ley 63 de 1936. Se trata de uno de los importantes cambios realizados durante el período de la denominada “revolución en marcha”. Uno de los elementos más relevantes de la reforma fue la consolidación y fortalecimiento de los impuestos directos en Colombia utilizando como instrumentos principales el incremento del impuesto a la renta y la creación de los impuestos al exceso de utilidades y al patrimonio. Los nuevos recursos fiscales obtenidos constituyeron una importante fuente de financiamiento del programa integral de reformas y políticas propuestas por el Gobierno lopista. Universidad Pedagógica y Tecnológica de Colombia 2014-04-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf text/html https://revistas.uptc.edu.co/index.php/cenes/article/view/2442 10.19053/22565779.2442 Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-72 Apuntes del Cenes; Volumen 32 N° 56: julio - diciembre de 2013; 35-72 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/2442/2321 https://revistas.uptc.edu.co/index.php/cenes/article/view/2442/6260 Copyright (c) 2013 Oliver Mora Toscano http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica Toscano, Oliver Mora The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title | The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_alt | La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia |
| title_full | The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_fullStr | The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_full_unstemmed | The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_short | The 1935 tax reform and the strengthening of direct taxation in Colombia |
| title_sort | 1935 tax reform and the strengthening of direct taxation in colombia |
| topic | Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica |
| topic_facet | Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/2442 |
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