Scribd Logo
Upload

Welcome to Scribd!

  • Efecto Favorable O Desfavorable para Colombia El Gravamen Movimiento Financiero GMF

    Uploaded by

    Yeizon Harvey Macias
    6 views3 pages
    This article discusses the tax on financial movements (GMF) in Colombia. The GMF was established to help address cash flow problems for the central government, as Colombia's tax system was deficient. It was initially aimed at saving Colombia's struggling banking system, which was facing difficulties due to mismanagement. Over time, the GMF has been changed several times to make it more attractive to businesses, such as increasing the deductible portion from 25% to 50%. The article emphasizes the indirect costs of manufacturing, as these costs must be considered when calculating product costs. It will define indirect manufacturing costs and how they are classified to provide clarity in cost calculations.

    Original Description:

    Original Title

    ARTICULO GMF

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This article discusses the tax on financial movements (GMF) in Colombia. The GMF was established to help address cash flow problems for the central government, as Colombia's tax system was deficient. It was initially aimed at saving Colombia's struggling banking system, which was facing difficulties due to mismanagement. Over time, the GMF has been changed several times to make it more attractive to businesses, such as increasing the deductible portion from 25% to 50%. The article emphasizes the indirect costs of manufacturing, as these costs must be considered when calculating product costs. It will define indirect manufacturing costs and how they are classified to provide clarity in cost calculations.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views3 pages

    Efecto Favorable O Desfavorable para Colombia El Gravamen Movimiento Financiero GMF

    Uploaded by

    Yeizon Harvey Macias
    This article discusses the tax on financial movements (GMF) in Colombia. The GMF was established to help address cash flow problems for the central government, as Colombia's tax system was deficient. It was initially aimed at saving Colombia's struggling banking system, which was facing difficulties due to mismanagement. Over time, the GMF has been changed several times to make it more attractive to businesses, such as increasing the deductible portion from 25% to 50%. The article emphasizes the indirect costs of manufacturing, as these costs must be considered when calculating product costs. It will define indirect manufacturing costs and how they are classified to provide clarity in cost calculations.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    EFECTO FAVORABLE O DESFAVORABLE PARA COLOMBIA EL GRAVAMEN

    MOVIMIENTO FINANCIERO GMF.

    https://www.larepublica.co/finanzas/asi-ha-ha-sido-la-evolucion-del-4x1000-en-20-anos-y-las-
    propuestas-que-estan-en-la-mesa-2758394

    CUN CORPORACION UNIFICADA NACIONAL DE EDUCACION SUPERIOR

    ARTICULO DE INVESTIGACION

    PRESENTADO POR:

    YEIZON HARVEY MACIAS CORTES

    PRESENTADO A:

    PROGRAMA DE CONTADURIA PÚBLICA

    BOGOTÁ XX DE XXXX DE 2019


    Resumen financial transactions has been established

    En el presente artículo haremos énfasis in a very similar way but not originally

    en el impuesto de Gravamen a los proposed by the North American James

    movimiento financieros (GMF) como se Tobin who created the Law called Tobin

    denomina en Colombia, en algunos Tax which sought to mitigate the harmful

    países de America Latina se ha effects produced by the entry and exit of

    establecido el impuesto a las short-term speculative capital flows in

    transacciones financieras de manera muy national economies, which have made

    similar mas el no propuesto originalmente pastries such as Argentina, Brazil,

    por el norteamericano James Tobin quien Ecuador, Peru , Venezuela, and Colombia

    creo la Ley llamada Tobin Tax el cual and this has led to diverse results.

    buscaba atenuar los efectos nocivos que The GMF has generated since its birth in

    producía la entrada y salida de los flujos 1998 and on several occasions has been

    de capital especulativos a corto plazo en questioned for its transitory nature and

    las economías nacionales, lo que han now being permanent has a great

    hecho pasies como Argentina, Brasil, importance for the treasury.In this article

    Ecuador, Peru, Venezuela, y Colombia y we will emphasize the indirect costs of

    esto ha llevado resultados diversos. manufacturing, since it is one of the


    aspects that must be taken into account
    El GMF ha generado desde su nacimiento
    when calculating the costs of
    en 1998 y en varias ocasiones ha sido
    manufacturing a product within an
    cuestionado por su carácter transitorio y
    organization and the main subject of our
    ahora siendo permanente tiene una gran
    research, At the end of this article we will
    importancia para el fisco.
    know better about the concept of cost in
    Abstract general, we will address what are the
    In this article we will emphasize the tax indirect costs of manufacturing, how they
    on the financial movement (GMF) as it is are classified in order to have greater
    denominated in Colombia, in some clarity when calculating these costs.
    countries of Latin America the tax on
    INTRODUCCION

    Como es de saber, en Colombia una de


    las fuentes de ingresos que obtiene el
    Gobierno Nacional para su
    funcionamiento, son las recursos
    generados por el recaudo en los
    impuestos y es por esto que surge como
    una necesidad de recaudo para solucionar
    problemas de caja del gobierno central,
    debido a la deficiencia que tiene el
    sistema tributario colombiano, y estuvo
    dirigido inicialmente al salvamento del
    sistema bancario colombiano que estaba
    en graves dificultades, debido a las malas
    decisiones de sus directivos y a la pérdida
    de confianza del público en su manejo, no
    se puede olvidar que en el trascurso del
    tiempo de vigencia del GMF ha tenido
    varios cambios para hacerlo más atractivo
    para el empresariado en su aplicación
    como por ejemplo la de aumentar su parte
    deducible del 25% al 50%, como expresa
    Garcés (2011) haciendo referencia al
    Estatuto Tributario.

    You might also like