Publication:
El Gasto Tributario en Colombia: Una propuesta de evaluacion integral y sistematica de este instrumento de politica publica

dc.contributor.author Moller, Lars Christian
dc.contributor.author Junquera-Varela, Raul Felix
dc.contributor.author Alvarez, Daniel
dc.date.accessioned 2021-09-01T21:10:01Z
dc.date.available 2021-09-01T21:10:01Z
dc.date.issued 2012-06-01
dc.description.abstract El presente estudio forma parte de un programa de servicios de conocimiento programático ofrecido por el Banco Mundial. El objetivo global de esta iniciativa, preparada por el Departamento de Política Pública en la región de América Latina y el Caribe (LCSPE), es el fortalecimiento de la política fiscal y del crecimien¬to económico. Uno de sus principios más importantes es la flexibilidad de su contenido, considerando las demandas del cliente. El programa está vinculado a la Alianza Estratégica entre el Gobierno de Colombia y el Banco Mundial, apoyando a un mejor gestión fiscal, financiera y del riesgo, bajo el objetivo de “creci-miento incluyente con productividad mejorada”. En términos concretos, se busca fortalecer la política fiscal, tanto en el lado del recaudo como en el del gasto. Aparte del estudio presente, se contemplan otros estudios vinculados como: (1) un análisis de la política de redistribución fiscal en Co¬lombia; (2) un estudio del sistema pensional, para apoyar al Gobierno en el proceso de preparación de la reforma pensional; (3) un ejercicio de análisis fiscal en el nivel descentralizado. Finalmente, el programa de servicios de conocimiento tiene un vínculo importante con el Préstamo Programático para Políticas de Desarrollo a favor de la Recuperación del Crecimiento y la Sostenibilidad Fiscal, cuyo objetivo es aportar a un conjunto consolidado de reformas fiscales del Gobierno. es
dc.identifier http://documents.worldbank.org/curated/undefined/945121468022751656/El-Gasto-Tributario-en-Colombia-una-propuesta-de-evaluacion-integral-y-sistematica-de-este-instrumento-de-politica-publica
dc.identifier.uri http://hdl.handle.net/10986/36222
dc.language Spanish
dc.publisher World Bank, Washington, DC
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo
dc.subject ACCOUNTABILITY
dc.subject ADJUSTMENT LENDING
dc.subject ARTICLE
dc.subject BAILOUTS
dc.subject BALANCE OF PAYMENTS
dc.subject BORROWER
dc.subject BUDGET CONSTRAINTS
dc.subject BUDGET MANAGEMENT
dc.subject BUDGET PROCESS
dc.subject BUDGET SYSTEM
dc.subject BUDGETARY ALLOCATIONS
dc.subject BUDGETARY APPROPRIATIONS
dc.subject BUDGETARY RESOURCES
dc.subject CAPITAL EXPENDITURE
dc.subject CAPITAL EXPENDITURES
dc.subject CAPITAL FORMATION
dc.subject CAPITAL INFLOWS
dc.subject CENTRAL GOVERNMENT
dc.subject CIVIL SERVICE
dc.subject COMMODITY PRICES
dc.subject CONDITIONALITY
dc.subject CONTINGENT LIABILITIES
dc.subject CORPORATE INCOME TAX
dc.subject CORPORATE INCOME TAX BASE
dc.subject COST OF CAPITAL
dc.subject COST-EFFECTIVENESS
dc.subject CURRENCY
dc.subject CURRENT ACCOUNT DEFICITS
dc.subject DEBT
dc.subject DEBT MANAGEMENT
dc.subject DEBT MATURITY
dc.subject DEBT SERVICE
dc.subject DEBT SERVICING
dc.subject DEBT SUSTAINABILITY
dc.subject DISBURSEMENT
dc.subject DISBURSEMENTS
dc.subject DOMESTIC INTEREST RATES
dc.subject ECONOMIC CONDITIONS
dc.subject ECONOMIC GROWTH
dc.subject ECONOMIC RECOVERY
dc.subject EDUCATION SERVICES
dc.subject EFFICIENCY GAINS
dc.subject ENTITLEMENTS
dc.subject EXCHANGE RATE
dc.subject EXCHANGE RATES
dc.subject EXOGENOUS INCOMES
dc.subject EXPENDITURE
dc.subject EXPENDITURE CONTROL
dc.subject EXPENDITURE PRIORITIES
dc.subject EXPENDITURES
dc.subject EXTENDED FUND FACILITY
dc.subject EXTERNAL DEBT
dc.subject FINANCES
dc.subject FINANCIAL CRISIS
dc.subject FINANCIAL INSTITUTIONS
dc.subject FINANCIAL INTERMEDIATION
dc.subject FINANCIAL MANAGEMENT
dc.subject FINANCIAL POLICY
dc.subject FINANCIAL SECTOR
dc.subject FINANCIAL STATISTICS
dc.subject FINANCIAL SYSTEM
dc.subject FINANCIAL TRANSACTIONS
dc.subject FISCAL ACCOUNTS
dc.subject FISCAL ADJUSTMENT
dc.subject FISCAL BALANCE
dc.subject FISCAL CONDITION
dc.subject FISCAL CONDITIONS
dc.subject FISCAL COSTS
dc.subject FISCAL CRISIS
dc.subject FISCAL DEFICIT
dc.subject FISCAL DEFICIT TARGET
dc.subject FISCAL DEFICITS
dc.subject FISCAL FLEXIBILITY
dc.subject FISCAL IMBALANCES
dc.subject FISCAL OPERATIONS
dc.subject FISCAL OUTCOMES
dc.subject FISCAL PERFORMANCE
dc.subject FISCAL POLICY
dc.subject FISCAL POSITION
dc.subject FISCAL PROBLEMS
dc.subject FISCAL PROJECTIONS
dc.subject FISCAL REFORM
dc.subject FISCAL RIGIDITIES
dc.subject FISCAL RISK
dc.subject FISCAL SAVINGS
dc.subject FISCAL STABILITY
dc.subject FISCAL SUSTAINABILITY
dc.subject FISCAL SYSTEM
dc.subject FISCAL TARGETS
dc.subject FISCAL TRANSFERS
dc.subject GOVERNMENT ACCOUNTS
dc.subject GOVERNMENT EXPENDITURES
dc.subject GOVERNMENT PERFORMANCE
dc.subject GROSS DOMESTIC PRODUCT
dc.subject GROWTH RATE
dc.subject HIGHER INTEREST
dc.subject HIGHER INTEREST RATES
dc.subject INCOME TAX
dc.subject INCOME TAXES
dc.subject INFLATION
dc.subject INSTITUTIONAL DEVELOPMENT
dc.subject INTEREST EXPENDITURES
dc.subject INTEREST PAYMENTS
dc.subject INTERGOVERNMENTAL FISCAL RELATIONS
dc.subject INTERGOVERNMENTAL TRANSFERS
dc.subject INTERNATIONAL FINANCIAL STATISTICS
dc.subject INTERNATIONAL INTEREST
dc.subject INTERNATIONAL MARKETS
dc.subject LENDING INSTRUMENT
dc.subject LIQUIDITY
dc.subject LIQUIDITY PROBLEMS
dc.subject LOAN
dc.subject LOAN APPRAISAL
dc.subject LOCAL GOVERNMENTS
dc.subject LOCAL TAXATION
dc.subject MACROECONOMIC FRAMEWORK
dc.subject MACROECONOMIC SITUATION
dc.subject MACROECONOMIC STABILITY
dc.subject MACROECONOMIC VARIABLES
dc.subject MATURITY
dc.subject MEDIUM-TERM FISCAL FRAMEWORK
dc.subject MILITARY SPENDING
dc.subject MINISTRY OF FINANCE
dc.subject MUNICIPALITIES
dc.subject NATIONAL GOVERNMENT
dc.subject NATIONAL PLANNING
dc.subject NET LENDING
dc.subject NET PRESENT VALUE
dc.subject OIL PRICES
dc.subject OPPORTUNITY COST
dc.subject ORGANIC BUDGET LAW
dc.subject OUTSTANDING DEBT
dc.subject PAYROLL TAXES
dc.subject PENSION
dc.subject PENSION FUND
dc.subject PENSION LIABILITIES
dc.subject PENSION REFORM
dc.subject PENSION SYSTEM
dc.subject PENSIONS
dc.subject PERFORMANCE ASSESSMENT
dc.subject PERFORMANCE MONITORING
dc.subject PERSONAL INCOME
dc.subject PERSONAL INCOME TAX
dc.subject PERVERSE INCENTIVES
dc.subject PORTFOLIO
dc.subject POVERTY REDUCTION
dc.subject POVERTY REDUCTION STRATEGY
dc.subject PRIVATE SECTOR
dc.subject PROGRAMS
dc.subject PUBLIC ADMINISTRATION
dc.subject PUBLIC DEBT
dc.subject PUBLIC DEBT MANAGEMENT
dc.subject PUBLIC ENTERPRISES
dc.subject PUBLIC EXPENDITURE
dc.subject PUBLIC EXPENDITURES
dc.subject PUBLIC FINANCIAL MANAGEMENT
dc.subject PUBLIC HEALTH
dc.subject PUBLIC HEALTH SERVICES
dc.subject PUBLIC HOSPITALS
dc.subject PUBLIC PROCUREMENT
dc.subject PUBLIC SECTOR
dc.subject PUBLIC SECTOR DEFICIT
dc.subject PUBLIC SECTOR EMPLOYMENT
dc.subject PUBLIC SECTOR PROCUREMENT
dc.subject PUBLIC SECTOR REFORM
dc.subject PUBLIC SERVICES
dc.subject PUBLIC SPENDING
dc.subject REFORM PROCESS
dc.subject REFORM PROGRAM
dc.subject REGIONAL GOVERNMENTS
dc.subject RENEGOTIATION
dc.subject RESERVE
dc.subject RESERVES
dc.subject RETURN
dc.subject SERVICE PROVIDERS
dc.subject SERVICE PROVISION
dc.subject SOCIAL POLICIES
dc.subject SOCIAL PROGRAMS
dc.subject SOCIAL PROTECTION
dc.subject SOCIAL SECURITY
dc.subject SOCIAL SECURITY SYSTEM
dc.subject SOCIAL SERVICES
dc.subject SPENDING LEVELS
dc.subject STATED OBJECTIVE
dc.subject STATED OBJECTIVES
dc.subject STRUCTURAL ADJUSTMENT
dc.subject STRUCTURAL DEFICIT
dc.subject STRUCTURAL REFORM
dc.subject STRUCTURAL REFORMS
dc.subject SUB-NATIONAL GOVERNMENTS
dc.subject TAX ADMINISTRATION
dc.subject TAX BASE
dc.subject TAX COLLECTION
dc.subject TAX EXPENDITURES
dc.subject TAX POLICY
dc.subject TAX RATE
dc.subject TAX RATES
dc.subject TAX REFORM
dc.subject TAX REVENUE
dc.subject TAX REVENUES
dc.subject TAX STRUCTURE
dc.subject TAX SYSTEM
dc.subject TAX SYSTEMS
dc.subject TOTAL EXPENDITURE
dc.subject TRADING
dc.subject TRANCHE
dc.subject TRANCHES
dc.subject TRANSPARENCY
dc.subject TREASURY
dc.title El Gasto Tributario en Colombia es
dc.title.subtitle Una propuesta de evaluacion integral y sistematica de este instrumento de politica publica es
dc.type Report en
dc.type Rapport fr
dc.type Informe es
dspace.entity.type Publication
okr.date.disclosure 2012-07-11
okr.doctype Economic & Sector Work
okr.doctype Economic & Sector Work :: Other Financial Sector Study
okr.docurl http://documents.worldbank.org/curated/undefined/945121468022751656/El-Gasto-Tributario-en-Colombia-una-propuesta-de-evaluacion-integral-y-sistematica-de-este-instrumento-de-politica-publica
okr.guid 945121468022751656
okr.identifier.externaldocumentum 000333038_20120712010823
okr.identifier.internaldocumentum 16494354
okr.identifier.report 65879
okr.imported true es
okr.language.supported es
okr.pdfurl http://documents.worldbank.org/curated/en/945121468022751656/pdf/658790REPLACEM0UBLIC00final0version.pdf es
okr.region.administrative Latin America & Caribbean
okr.region.country Colombia
okr.sector Public administration- Financial Sector
okr.sector Public Administration
okr.topic Public Sector Development :: Tax Policy
okr.topic Public Sector Development :: Public Sector Expenditure Policy
okr.topic Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.unit Economic Policy Sector (LCSPE)
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