Línea 3: Gestión pública. Capítulo 4: Impuesto Departamental al Consumo en Boyacá para el Año 2017 Respecto a Vigencia Fiscal Anterior Frente a la Aplicación de las Leyes 1801, 1816 Y 1819 de 2016

Abstract

A group of the biggest taxpayers of consumption tax in the Department of Boyacá shows a significant reduction in sales in the first quarter of 2017, they point to the entry into force of the National Code of Police and Citizen’s Coexistence to Live in Peace, the Law 1819 of 2016 or Tax Reform and Law 1816 of 2016 or Law of Liqueurs. The Secretary of Finance of the Department, with the purpose of knowing the social impact of the commercial sectors in relation to the payment of the departmental taxes, developed an opinion survey in commercial establishments in order to establish the behavior of sales of cigarettes, beers, wines, liqueurs and the like during the first quarter of 2017. It was found that for the majority of the merchant’s sales have decreased significantly and that they indicate as causes the measures of the Police Code or of the Municipal Decrees that regulate the sales of the Products.