Browsing by Author "Fuentes, Jenny Alexandra"
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Item Análisis De La Tarifa De Servicio Público De Aseo Entre Prestadores Públicos Vs Privados Del Municipio De Candelaria Valle(Universidad Antonio Nariño) Gordon Inagan, Ana Marisol; Fuentes, Jenny AlexandraAnalizar las variables que influyen en el cobro de la tarifa del servicio público de aseo entre un prestador público vesus un prestador privado en el municipio de Candelaria Valle, es un desafío, teniendo en cuenta las empresas de servicios públicos de aseo en Colombia, que atiendan en municipios de más de 5.000 suscriptores en áreas urbanas, realizan metodología tarifaria conforme a la resolución 720 de 2015 [Comisión De Regulación De Agua Potable y Saneamiento Básico].Item Analisis de los efectos de la evasion de impuestos en Colombia, Chile y Argentina(Universidad Antonio Nariño) Aguilar Sarria, Karen Julieth; Fuentes, Jenny AlexandraTaxes are the most important income of a country and their development depends on a large scale. In this article we will deal with the national taxes that the states of Colombia, Argentina and Chile have in common, we will go into their regulatory entities together with their working methods and we will also analyze the causes of tax evasion in these.Item Análisis Destinación Del Ingreso Impuestos De Industria Y Comercio En El Municipio De Cértegui – Chocó(Universidad Antonio Nariño) Palacios Rentería, Soranne Amira; Fuentes, Jenny AlexandraThere is no municipal tax numbers, among them is the industry and commerce tax income, said income is free destination. The collection of the income of the industry and commerce tax is paid by the taxpayers. Which constitutes a source of economic income for the municipalities, assists in the maintenance and operation of local public administrations.Item Aplicación de los impuestos saludables que trajeron la reforma tributaria de Gustavo Petro(Universidad Antonio Nariño) Serrato Gutierrez, Harold Andrés; Fuentes, Jenny AlexandraThroughout the last decades, healthy taxes are a proposal that has been developed by different health promoting organizations, such as the Pan American Health Organization (PAHO), the World Health Organization (WHO), Activists and experts on the subject, providing technical advice and scientific evidence to support these proposals. In Colombia, with the arrival of Gustavo Petro to the presidency, a Colombian politician who has been a defender of the implementation of healthy taxes, during his presidential campaign in 2018 with the application of taxes to sugary drinks and processed foods with a high content of saturated fat and sodium. Petro argues that these taxes can help fight chronic diseases such as obesity, diabetes and cancer. In addition, he argues that these taxes can generate tax revenue that can be used to finance public health programs.Item Comportamiento de la cartera del impuesto vehicular en el departamento del Chocó (2018 – 2022). Estrategias de recuperación de cartera(Universidad Antonio Nariño) Guevara Córdoba, Gina Marcela; Lemus Garrido, Luis Eduardo; Fuentes, Jenny AlexandraThe purpose of this article is to develop an analysis of the behavior of the motor vehicle tax portfolio in the department of Chocó valid for 2018 - 2022, to consolidate portfolio recovery strategies.Item El Control Interno Y Su Aplicabilidad En La Gestión Pública Del Orden Territorial Del Departamento De Caldas(Universidad Antonio Nariño) Salamanca Saray, Karen Gissella; Cañón Bedoya, Jaiver Alonso; Fuentes, Jenny AlexandraThis article was carried out with the purpose of knowing the applicability of internal control in the public management of the territorial order of the Department of Caldas, the importance of this investigation lay in knowing if the entities under study comply with internal control and in turn to be aware if the methodologies used are being effective to achieve the objectives set forth by the territorial entities, the conceptual framework is related to the study variables: Internal Control and the applicability in public management, based on authors such as Arens A, Elder R, Portal J and Camou among others.Item Efecto De La Ley De Reforma Tributaria 2277 De 2022 En Las Regalías del Petróleo Crudo(Universidad Antonio Nariño) Ramírez Mieles, Laura Helena; Fuentes, Jenny AlexandraThe Tax Reform Law 2277 of 2022 "By Means Of Which A Tax Reform For Equality And Social Justice Is Adopted And Other Provisions Are Dictated" (Congreso de Colombia, 2022, 13 de diciembre) issued by the government of Gustavo Petro Urrego, who is the popularly elected president of Colombia for the period 2022-2026, where the deduction of the expense for royalties in the Income Tax is prohibited, based on this premise, a collection of information was made in different platforms of the State and national legislation, to contextualize what the deduction was of royalties and what will be from now on, having as scope only the royalties of crude oil in Colombia, identifying the most outstanding effects of this and analyzing each possible effect that can directly or indirectly affect the entire country.Item El subsidio familiar: un recurso público y su control(Universidad Antonio Nariño) Medina Casas, Angela; Guerrero Cortes, Miryam Esperanza; Fuentes, Jenny AlexandraLaw 21 of 1982 (Congress of the Colombia, 1982, art. 1) authorized the Ministry of National Education to collect the parafiscal contribution, corresponding to 1% of the payrolls of public entities of the National, Departmental, District and Municipal order, destined for "Industrial Schools and Technical Institutes", in Article 1 of this order creates the family subsidy, which is a social benefit payable in money, kind, and services to medium- and low-income workers, in proportion to the number of dependents, and its fundamental objective is to alleviate the economic burdens that the maintenance of the family represents, as the basic nucleus of society.