Especialización Derecho Tributario
Recent Submissions
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La reforma tributaria en Colombia
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-10-14)The recent Tax Reform presented by the National Government to the Congress of the Republic was presented in order to stabilize the Colombian economy, in the words of President Iván Duque Márquez; The truth is that, with ... -
Territorialidad del impuesto de industria y comercio en el municipio de Villavicencio, evolución legal y jurisprudencial
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-10-07)Insertion to the agreement 393 of 2019 only regulatory; for tax purposes in the city of Villavicencio which is governed by supreme regulations, consolidated in decrees 1333 of 1986 and following as law 1819 of 2016 adding ... -
Prescripción Del Impuesto Predial Cuando El Bien Que Crea El Hecho Gravable Es Objeto De Proceso De Extinción De Dominio En Colombia.
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-10-08)This academic reflection seeks to determine the viability of applying the use of the prescriptive phenomenon described in article 818 of the National Tax Statute, in specific relation to the Unified Property Tax and real ... -
Amnistias tributarias y recaudo del impuesto predial en Villavicencio año 2019
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-09-24)This reflection was made based on the fact that if the Municipality of Villavicencio had great liquidity with the short-term collection payment; of the amnesty in 2019, to verify the delinquency of the taxpayers and the ... -
La evasión fiscal y la degradación ambiental como consecuencia de los paraísos fiscales
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-02)Tax havens are characterized by having certain corporate considerations, since in these territories the constitution of capital companies is allowed with minimal formalities, without requiring presence or activity and with ... -
Aplicación retención de industria y comercio
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-03-04)In the present work a regulatory compilation on industry and commerce is carried out in order to carry out an analysis of the steps to follow in the application of withholdings at source in the Industry and Commerce Tax ... -
Análisis del proceso de fiscalización de la UGPP, las sanciones, y los mecanismos jurídicos para revocar o disminuir sanción
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-03-04)This degree thesis is an investigation carried out to the regulations applied by the special administrative unit of pension management and parafiscal contributions of social protection UGPP in social security contributions, ... -
Análisis de los beneficios tributarios producto de las medidas adoptadas a partir de la emergencia ocasionada por el covid-19 en Colombia
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-08)The purpose of this guide is to guide and inform taxpayers classified as legal entities, about the tax benefits granted by the National Government in Colombia because of the pandemic caused by COVID-19, for which they were ... -
Los impuestos en la celebración de contratos con el municipio de monterrey casanare
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-05)I see the need to develop a material of great importance for the person who provide professional services in the hiring process of the municipality of Monterrey since at the time of advancing the contracts with natural or ... -
Análisis de la factura electrónica como medio eficiente en el proceso de facturación para empresas de servicios temporales est
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-20)Currently, with the rise of the different technological, political and economic systems in which society is immersed and especially the commercial area, it is evident the mandatory implementation of automated processes ... -
Análisis articulo 66 ley 1943 de 2018
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-18)The simple tax regime is a figure that replaces the mono tax and will function as a tool to formalize, decrease and simplify the presentation and payment of taxes in Colombia. “It is an optional tax model of integral ... -
Análisis a la designación de nuevos agentes de retención a partir del acuerdo municipal 393 de 2019 (Villavicencio)
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-09)This analysis seeks to identify how the withholding system was created at the source for the industry and commerce tax in Colombia, and how it arises as an advance collection mechanism that seeks to maximize the efficiency ... -
Análisis Del Recaudo Al Impuesto Predial Unificado En El Municipio De Saravena Y Sus Consecuencias Por El No Pago, Con Base En La Normatividad Vigente.
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-02-04)The impact of the unified property tax in the Municipality of Saravena was evaluated in terms of its collection for the payment and non-payment of taxpayers, yielding a negative result on collection, so it is necessary to ... -
Identificación normativa de la nueva reforma tributaria para las personas naturales año 2020
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-01-30)The degree work entitled: Normative identification in the new tax reform for natural persons seeks to expand the knowledge about the reform, specifically of the natural persons belonging to the work income certificate in ... -
Causas del desconocimiento de la doble tributación en los tratados internacionales en Colombia
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2021-01-25)The purpose of this text is to identify the causes of ignorance regarding double taxation in international treaties in Colombia, for which purpose a bibliographic review of academic texts (articles in indexed journals, ... -
La sobretasa a la gasolina como un tributo de libre destinación territorial
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2020-11-09)This reflection seeks to present the current situation in relation to the application of the gasoline surcharge, which is conceived as a municipal and departmental contribution, generated by the consumption of extra and ... -
Equilibrio en el presupuesto público colombiano
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2020-10-27)This paper presents the results of the research carried out regarding the development that the Budget Balance Principle has had in Colombia, finding that the 1991 Political Constitution through article 347 opened the door ... -
Análisis y efectos de la implementación del régimen simple de tributación en Colombia en el año 2019
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2020-07-29)The purpose of this study article is to expose the different changes that have been generated in the tax reforms in Colombia, especially in the topic of Simple Tax Regime (RST), since its inclusion in accordance with the ... -
Usos y beneficios del impuesto predial unificado en el municipio de Villavicencio- Meta, en el periodo 2016- 2019
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2020-06-26)The unified property tax is a very old tax, created in the 19th century, (Law 48, 1887) which falls on real estate and is of vital importance to the municipalities. This is because the administration, collection and control ... -
Evasión del impuesto sobre la renta de personas naturales en Colombia, causas y efectos.
(Universidad Santo TomásEspecialización Derecho TributarioFacultad de Derecho, 2020-07-07)This article deals with the issue of income tax evasion in natural persons, seeking to define the concept of tax evasion by reference to the constant changes in the tax regime in Colombia for the determination of the income ...
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