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Title: Elasticidad del recaudo tributario territorial : un estudio para los municipios pequeños de Colombia 2003- 2014
Authors: Sánchez Novoa, Emily Samantha
Keywords: Descentralización
Recaudo Tributario
Tasa Impositiva
Competencia Fiscal
Issue Date: 2017
Publisher: Escuela Colombiana de Ingeniería Julio Garavito
Abstract: The decentralization model in Colombia, implanted at the beginning of the 1990s, did not induced local governments to generate and raise their own revenues to meet the needs of the population. The National Government is interested in the increase of the income of the local governments, since in many colombian municipalities the tax collection is insufficient for public spending. Some local governments, in recent years, have increased the rate of the main taxes in order to increase the tax collection, however, at the same time, they implemented tax exemptions and entered fiscal competition. To these contradiction in the government policies is added an institutional design: the decentralization was made, but there was not a modification in the local tax structure, the municipalities have the same type of taxes a century ago and they do not consult the economic characteristics of the municipalities. This paper analyzes the determinants of the tax collection and calculates the elasticity of tax revenues in relation to the economic activity in the group of small municipalities. changes in tax bases and rates. It is found that the tax collection is relative elastic.
Appears in Collections:AA - Trabajos de Grado Economía

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AA - Trabajos de Grado Economía-101020705817.pdfmonografía de grado que estudia el comportamiento de la imposición local y halla la elasticidad del recaudo tributario en los municipios pequeños de Colombia respecto a las bases impositivas .1.71 MBAdobe PDFView/Open
autorización.pdf500.32 kBAdobe PDFView/Open
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