You are on page 1of 11

Hearing the words "A new tax reform is being

ADMINISTRATIVE AND FINANCIAL STRUCTURE OF THE


considered", became constant in our country, only since
COLOMBIAN STATE
2000 there have been 12 reforms, and it is a trend that,
 
according to experts, will continue at least in the
medium term.
Public accounting, Faculty of Business Sciences,
Minuto de Dios University Corporation Why is there a tax reform?

A tax reform, in general, is created to obtain more


Sergio Andrés Sánchez Paredes 712439 ID resources and to be able to advance social programs or

Jair Fernando Badillo González 714777 works that otherwise could not be achieved; the country
does not have as many accumulated resources, since
Jessica Tatiana Tasco Jeréz 710708
traditionally it spends more than it receives, or also,
  these reforms are advanced to achieve other objectives

NRC: 31852, Public Finances such as boosting employment, lowering the value that
Fernando De Jesus Holguin Hernandez companies pay in taxes and encouraging the hiring of
Marzo 19, 2022 workers (hence each Government makes a different

ADMINISTRATIVE AND FINANCIAL STRUCTURE OF THE COLOMBIAN STATE one).


Some of the most important tax reforms conceived in Colombia.
We want to give our assessment in a timely manner in one
Government of Decree the government implemented the 2 X 1000 to deal with of the reforms. In November 1998, the country was
Andres Pastrana 2331 of the banking crisis that the country was going through.
1998 surprised when the national government, protected by the
powers granted by the Constitution in times of economic
Government of Law 863 of To have more income, the expansion of the taxable base of
Álvaro Uribe 2003 income tax was regulated. The wealth tax was created and
crisis, created a special contribution unprecedented in
Vélez went from 3×1000 to 4×1000
Colombia's fiscal history. This contribution is levied at a rate
of 2x1000 on financial transactions involving the withdrawal
Government of Law 1370 of In the wealth tax, the rate increased to 2.4%, for income
Álvaro Uribe 2009 greater than $3,000 million and to 4.8% for more than of funds from the checking and savings accounts of banks
Vélez $5,000 million.
and other intermediaries. Initially, the government
Government of Law 1430 of This tax reform gave way to the elimination of the deduction announced that the new tax would be transitory and that its
Juan Manuel 2010 in investment income, as well as the 20% surcharge on
application would be extended until December 31, 1999,
Santos electricity consumption in the industrial sector.
once the most serious problems facing the financial sector
had been corrected.
Government of Law 1607 of In this reform, the rate of 4×1,000 was maintained until
Juan Manuel 2014 2018, to start gradual dismantling from 2019. The wealth tax Today, after just over 23 years, this tax is still collected, with
Santos was created.
some variations; step from 2x1000 to 3x1000 and finally to

Government of Law 2155 of establishes a general rate of 35% on income for legal
4x1000 as we know it today, and the motivation for its
Iván Duque 2021 entities, that is, the tax burden is increased by 5 points from collection has also changed.
the taxable year 2022.
Branches of Public Power: Represented by the
Congress of the Republic
(Senate and House of
Represented by the Representatives). Among
President of the Republic, its most important
who acts as head of state functions are: enacting
and head of government. It and amending laws,
is also composed of reforming the
ministers, directors of Constitution, exercising
administrative departments political control over the
and superintendents, who actions of the
have the primary function of Government and electing
ensuring compliance with senior officials belonging
the rights and duties of all to the judicial branch,
Colombians. At the regional control bodies and the
level it is represented by Electoral Organization.
governors and mayors.
Branches of public power:
It is in charge of administering
Control Bodies
They are composed of the Office of the
justice in our country, so in some
Comptroller General of the Republic and the
cases this function is exercised by Public Prosecutor's Office, which in turn
the other branches of power or by includes the Office of the Attorney General of
the Nation and the Office of the Ombudsman.
individuals. The judicial branch
enforces the law and punishes its
The Office of the
offenders. According to the
Comptroller oversees the
Constitution, the judiciary is made management of the
up of the Attorney General's Office resources of the
administration and of
and four other bodies, collectively
individuals or entities that
known as the High Courts: the manage funds or assets of
Constitutional Court, the Supreme the Nation. It is a technical
entity and has
Court of Justice, the Council of State
administrative and
and the Superior Council of the budgetary autonomy.
Judiciary.
The Office of the Ombudsman exercises functions
under the direction of the Attorney General of the Nation.
Its role is to ensure the promotion, exercise and
dissemination of human rights.

The 1991 Constitution gave importance to these bodies,


giving them autonomy and independence from the three
The Office of the
branches of public power. As the name implies, the
Procurator general
formulates general policies watchdogs ensure that public resources are spent for the
on disciplinary control of benefit of the community and do not end up in the
officials and other persons
pockets of a few. Similarly, these entities monitor the
who provide services to the
State. Their surveillance is protection of citizens' rights and freedoms.
for preventive purposes. It
acts before the
administrative and judicial
authorities and promotes
and defends human rights.
Electoral Organization The National Registry of Civil Status is responsible for
the organization of elections, their direction and
surveillance, as well as matters relating to the identity of
persons. The National Registrar of Civil Status is
appointed by the High Courts, through a merit contest.

Similarly, the 1991 Constitution, in its interest in


strengthening democracy and participation, meant that
It is composed of the National Electoral the Electoral Organization, in charge of enabling citizen
Council, which is in charge of giving
possession to the National Registrar of Civil expression through popular election processes, also had
Status, hearing the appeals filed against the independence from the branches of public power.
result of an election, supervising compliance
with the rules on political parties and elections  
and counting the entire national vote, among
other functions.
The National Television
Authority was the governmental
entity of Colombia that aimed to
provide the tools for the
execution of plans and programs
in the provision of the public
television service, in order to
guarantee access to television,
information pluralism,
competition and efficiency of the
service. In addition, it is the main
interlocutor between users and
public opinion in relation to the
dissemination, protection and
defense of the interests of
viewers. Created by Law 1507 of
2012 to replace the National
Television Commission.
BIBLIOGRAPHY
https://congresovisible.uniandes.edu.co/democra
cia/ramaspoderpublico/

https://elibro.net/es/ereader/uniminuto/69129?p
age=1 THANKS
http://www.funcionpublica.gov.co/documents/41
8537/506921/PresentacionTecnicaDJEstructuraEst
ado.pdf/7e129799-e833-4d99-8b4e-754eeeb55b
21

 
PARTE IV
La fórmula metafórica para explicar el
concepto es la 'balanza emocional', se basan
en un platillo donde se pesa lo malo, las cosas
Las relaciones con la familia, los amigos, la
pareja o en el trabajo, que constituyen una afectan negativamente a una relación, y un
constante en la vida, pueden verse destruidas si platillo de lo bueno, donde se pesa lo que
cuando ocurre algo negativo no se aborda el afecta muy positivamente. "La relación
problema a tiempo. perfecta es aquella en la que hay más actos
No resolver los conflictos a tiempo destruye la emocionales positivos que negativos", aunque,
relación, según un experto se podría decir que recuerda que no se puede vivir evitando actos
construir relaciones es un arte, y todo lo que se
negativos, ya que "somos humanos y se van a
haga a los demás tiene un efecto en las
producir tarde o temprano".
relaciones que mantenemos o estamos creando.
De hecho, las relaciones que funcionan son las
que tienen en la "cuenta corriente emocional" en
saldo positivo, partiendo de la base de que
 

"pensar que una relación tiene siempre que estar


en el contexto positivo es irreal y casi infantil".
HABITOS QUE NOS AYUDAN SABER ESCUCHAR:
“Las relaciones interpersonales son conductas o Escuchar va más allá de solo estar viendo a la persona que habla, se
trata de escucharla de forma activa, prestando atención a su relato y
habilidades sociales que se requieren para tener
concentrándose en sus palabras, para que usted pueda dar una
una buena interacción con los demás. Para opinión consciente y acertada. Urías comenta que no es

lograrlo se necesitan actitudes positivas con uno recomendable que, mientras escucha, piense en lo que dirá a
continuación, porque lo distraerá y la otra persona notará que está
mismo, saber seguir instrucciones, tener empatía
pensando en algo más.
y respeto. Al final, todos necesitamos tener
alguien a quien contarle nuestras experiencias, PRACTICAR LA EMPATIA:
problemas y alegrías; y eso se logra fortaleciendo
La empatía está relacionada con la buena escucha.
las relaciones con otras personas” Cuando usted presta atención que le están transmitiendo

Sin embargo, hay quienes relacionarse con otras existe la posibilidad de que pueda entender muy bien y
comprender la razón por la que el otro actuó de cierta
personas les resulta complicado porque no han
forma o la respuesta que dio. “Escuchar bien y practicar la
desarrollado las habilidades para lograrlo. Los
empatía consiste en comprender a la otra persona que está
expertos indican que, sin importar la edad, puede
escuchando, desde su contexto y no del suyo. Es decir,
aprender algunos hábitos que le ayudarán a ser ponerse en la piel de los demás y entender el proceso que
más sociable y llevarse bien con quienes convive hace que piensen como lo hacen en ese momento”
a diario.
BUENOS MODALES:
Los buenos modales nunca pasarán de moda y siempre
abrirán puertas”, dice Conteras. Por eso, desarrollarse con
respeto y armonía en todos los ambientes es importante
para tener buenas relaciones con los demás.

GRACIAS
MANEJO DE LA IRA:
La ira es conocida como una respuesta emocional a un
momento de frustración, que la mayoría de las
ocasiones no requiere de justificación. Sin embargo,
cuando las personas tratan de racionalizar su ira se
sienten víctimas de la situación y adoptan una actitud
que los aleja de los demás.

You might also like