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Análisis descriptivo del recaudo de impuestos administrados por la DIAN en las cinco administraciones locales del Valle del Cauca en elperiodo 1993-2006
This paper shows an analysis of the evolution of taxes managed by DIAN in Valle del Cauca. Data belongs to the cities of Buenaventura, Cali, Cartago, Palmira and Tulua, and the analysis period is 1993 - 2006. The results show that taxes, managed by DIAN have had significant developments, reaching higher and better results in some taxes than others. The same situation is showed for some cities, where taxes increase with higher levels compared to other cities, due to the good performance of DIAN and its mechanisms, to fulfill the mandatory aspects of last tax reforms, mainly 2002 reform, obtaining better tax incomes in Valle del Cauca and Colombia. The paper also shows the participation of taxes in Valle del Cauca and its five municipalities, concluding that DIAN has showed a good performance, obtaining better collects, but this situation is more common for some taxes and some cities.
Tópico:
Finance, Taxation, and Governance
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FuenteRevista de Economía & Administración E-ISSN 2463-1035 ISSN 1794-7561