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) |