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Manejo de la sobretasa a la gasolina corriente y extra en Ibagué, 1995 - 2003

Author

Listed:
  • Alvaro Alberto Ramirez Hernández

Abstract

En este documento se realiza un examen sobre la adopción de la sobretasa de la gasolina en la ciudad de Ibagué, sustentado en la legislación del orden nacional y local, está última emanada del Concejo Municipal. El objetivo se centra en describir, reseñar y analizar el tributo que recae sobre la gasolina corriente y extra; para ello, se retoman las diferentes normas, tales como leyes, decretos, acuerdos e inclusive conceptos y jurisprudencias. Adicionalmente, se estudia desde su creación el manejo fiduciario, de titularización, y las diferentes variables dependientes que se derivan del recaudo, uso y finalidad de la sobretasa. El resultado observado muestra un efecto positivo sobre los ingresos de tipo tributario, una evolución creciente de las cuantías recibidas y por último, un indicador favorable de inversión en infraestructura vial, en respuesta al condicionamiento dado a la entrada en vigencia del “nuevo impuesto”, hasta el inicio de la política de saneamiento fiscal.

Suggested Citation

  • Alvaro Alberto Ramirez Hernández, 2005. "Manejo de la sobretasa a la gasolina corriente y extra en Ibagué, 1995 - 2003," Ensayos Sobre Economía Regional (ESER) 3186, Banco de la República - Economía Regional.
    • Handle: RePEc:col:000103:003186
    DOI: 10.32468/eser.20
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    Keywords

    Política fiscal y ámbito de los agentes económicos;

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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