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El fisco municipal en Colombia: análisis de algunos tributos pintorescos
Dos centenarios han transcurrido desde que Colombia se independizó del yugo español. Desde entonces, el sistema impositivo ha sufrido grandes cambios, en especial a causa de la justificación para crear contribuciones fiscales. De esa transición surgieron cambios políticos, económicos y sociales, al pasar de una relación del individuo con la “corona” a una perspectiva más amplia que incluye al Estado, la economía y la sociedad, y que representa tanto lo individual como lo colectivo. Algunos de los tributos municipales que se cobran actualmente vienen de esa transición, caracterizada por la intervención estatal en la vida de sus ciudadanos con su “bienestar” protegido por medio de servicios sociales organizados por el Estado, entre ellos, invertir en la construcción de cárceles y la alimentación de los encarcelados, el pago de los maestros, del vacunador, del médico y del cirujano, el embellecimiento del pueblo, el aseo y el adorno de sus calles, puentes, plazas, entradas públicas, así como en la reparación de las casas municipales, las carnicerías y los demás edificios públicos.
La participación en la plusvalía: cobro imperativo en los municipios, distritos y áreas metropolitanas
Este libro es el resultado de una investigación que tiene como finalidad el estudio de la participación en la plusvalía desde una perspectiva tributaria, con el ánimo de conocer las razones por las cuales no se recauda esta contribución. Para ello, se seleccionaron los entes territoriales capitales de departamentos y se aplicó instrumento tipo encuesta a la comunidad académica involucrada en el tema tributario, que permitió conocer la percepción acerca de la importancia de este tributo y su cumplimiento en el pago. Queda la reflexión crítica de un fenómeno fiscal que tan solo los municipios privilegiados se dan el lujo de cobrar, mientras que otros tienen que luchar por cobrar impuestos que carecen de reserva de ley solo porque es más fácil su cobro.
Contesting the Foreshore
This collection of essays examines social, political, and economic relations in primarily European coastal locations through the lens of tourism. The contributors explore the intersecting interests of fishing, tourism, and development and the conflict among local communities and market forces, all of which are infused with the symbolism of the sea as a place of mystery and danger. From the tensions between Cornish villagers and city visitors to the explosion of resort development in Gran Canaria, the authors consider the relationship between local residents, businesses, and tourist newcomers as they vie for status, influence, and, ultimately, for space.
Challenges in Managing Sustainable Business
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
Philosophical Explorations of Justice and Taxation
This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
Libro rojo de aves de Colombia
En los últimos años, se ha avanzado considerablemente en el conocimiento de la distribución de las especies de aves en Colombia; sin embargo, una muy buena parte de la información sobre la avifauna colombiana se encuentra dispersa en libros, artículos científicos, informes y literatura gris, observaciones personales no publicadas, así como en colecciones públicas y privadas. Estos registros, junto con las capas de información climática, fueron la base con la cual se desarrollaron los modelos de distribución de las especies en los cuales se apoya esta obra.
Applied Informatics
This book constitutes the thoroughly refereed papers of the Second International Conference on Applied Informatics, ICAI 2019, held in Madrid, Spain, in November 2019. The 37 full papers and one short paper were carefully reviewed and selected from 98 submissions. The papers are organized in topical sections on bioinformatics; data analysis; decision systems; health care information systems; IT Architectures; learning management systems; robotic autonomy; security services; socio-technical systems; software design engineering.
The Colombian Caribbean
This is a study of the role of regions in the development of modern nations in Latin America. Eduardo Posada-Carbo focuses on the Colombian Caribbean between 1870 and 1950. He examines the achievements and shortcomings of arable agriculture and the significance of the livestock industry, the links between town and countryside, the influence of foreign migrants and foreign capital, the relationship between local and national politics, and the extent to which regionalism represented a challenge to the consolidation of the national state in Colombia. This original study opens up the area to scholarly scrutiny, and has wider implications for Latin American historiography.
The Metabolic Miracle
We all like to eat, but we are doing it wrong, and it gets worse every day. Deceived by the food industry, advertising, culinary fake news, and Aunt Bertha's nutrition advice, with every bite we are making nefarious decisions that steal our energy and make us both ill and fat. How can we stop this cycle? Who should we believe? How can we change our habits without becoming rigid and boring? In this book, renowned doctor Carlos Jaramillo offers robust answers to these questions and states that the key to optimal weight and health is our metabolism. Understanding what it is, how it operates, and what we can do to make it work in our favor is fundamental. And it is what the reader will accomplish on these pages.
The Orange Economy
This manual has been designed and written with the purpose of introducing key concepts and areas of debate around the "creative economy", a valuable development opportunity that Latin America, the Caribbean and the world at large cannot afford to miss. The creative economy, which we call the "Orange Economy" in this book (you'll see why), encompasses the immense wealth of talent, intellectual property, interconnectedness, and, of course, cultural heritage of the Latin American and Caribbean region (and indeed, every region). At the end of this manual, you will have the knowledge base necessary to understand and explain what the Orange Economy is and why it is so important. You will also acquire the analytical tools needed to take better advantage of opportunities across the arts, heritage, media, and creative services.
