scholarly journals El Administrador de Empresas y la Responsabilidad Tributaria para el Año 2012

2014 ◽  
Vol 12 (2) ◽  
pp. 65-76
Author(s):  
Milton Orlando Burbano Galán

El presente artículo obedece a las obligaciones tributarias como aportantes en Colombia, puesto que es deber de los ciudadanos contribuir con los ingresos, lo consagra la constitución política de Colombia como fuente formal de los tributos. En momentos como el actual que no solo el Estado busca tener mayores fuentes a través de los impuestos, las personas naturales o jurídicas se ven en la necesidadde ser más productivos, competitivos y permanecer en sus actividades precisamente para poder desarrollarse, crecer, generar empleo y crecimiento económico. Es precisamente por estos motivos que los profesionales de la Administración no deben dejar de lado el conocimiento en la parte tributaria y cómo se obliga a estar actualizado permanentemente en temas tan importantes como es la parte fiscal. Por lo tanto en el proceso de formación como Administradores de Empresas es importante no olvidar, que no solo en las aulas, debemos responsabilizarnos de este tema sino que a través de la vida laboral como dependiente o independiente siempre habrá un hecho generador de la obligación.PALABRAS CLAVE: Obligación tributaria, hecho generador, contribuyente, impuestos, control fiscal, requerimientos.ABSTRACTThis article reflects the tax obligations as contributors in Colombia since it is the duty of citizens to contribute to income, enshrined in the constitution of Colombia as a formal source of taxes. In times like this that not only the State seeks to have greater sources through taxes, natural or legal persons are in the need to be more productive, competitive and remain in their activities precisely to develop,grow, create jobs and economic growth. It is precisely for these reasons that the Administration professionals should not ignore the knowledge and how the tax part agrees to be permanently updated is as important as the fiscal side issues. So in the process of training as business administrators is important to remember that not only in the classroom, must take responsibility for this issue but through working life as a dependent or independent generator will always be a fact of the obligation. KEY WORDSTax liability, the operative event, taxpayer, tax, fiscal control requirements. 

MedienJournal ◽  
2017 ◽  
Vol 37 (3) ◽  
pp. 7
Author(s):  
Gisela K. Cánepa

Nation branding plays a central role within neoliberal governmentality, operating as a technology of power in the configuration of emerging cultural and political formations such as national identity, citizenship and the state. The discussion of the advertising spot Perú, Nebraska  released as part of the Nation Branding campaign Marca Perú  in May of 2011, constitutes a great opportunity to: (i) argue about the way in which audiovisual advertisement products, designed as performative devises, operate as technologies of power; and (ii) problematize the terms in which it founds a new social contract for the Peruvian multicultural national community. This analysis will allow me to approach neoliberalism as a cultural regime in order to discuss the ideological nature of the uncontested celebratory discourse that has emerged in Perú and which explains the economic growth of the last decades as the outcome of a national entrepreneurial spirit that would be distinctive of Peruvian cultural identity.


GIS Business ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 241-245
Author(s):  
Khamrakulova O.D. ◽  
Bektemirov A.B.

The deepening of economic reforms in Uzbekistan is closely linked to the strengthening of macroeconomic stability and the maintenance of high rates of economic growth and competitiveness, the continuation of institutional and structural reforms to reduce the presence of the State in the economy, and the further strengthening of the protection of rights and the priority role of private property, as reflected in the Development Strategy for 2017-2021.


2020 ◽  
Vol 2 (9) ◽  
pp. 42-46
Author(s):  
G. T. PULATOVA ◽  
◽  
T. A. KADYROV ◽  

This article considers the direct connection of the state of living of the population with the structures of the economy. In this regard, it is noted that the territorial aspects of the structure of the economy are also factors in shaping the structure of people 's needs, despite the fact that the latter are poorly structured. The study showed that the extent of structural changes in the economy, apart from the needs of the population, is affected by such critical proportions as the ratio of production to consumption, the savings fund to consumption fund, industry and agriculture, growth of production and transport development, growth of cash incomes of the population and their commodity coverage. In total production theoretical analysis has also shown that structural changes in the economy depend on the level of change in the share of each sector of the economy At the same time, changes also affect economic growth and human well-being in different ways.


Author(s):  
Alex J. Bellamy

This chapter demonstrates that the downwards pressure that state consolidation placed on mass violence was amplified by the type of state that emerged. Across East Asia, governments came to define themselves as “developmental” or “trading” states whose principal purpose was to grow the national economy and thereby improve the economic wellbeing of their citizens. Governments with different ideologies came to embrace economic growth and growing the prosperity of their populations as the principal function of the state and its core source of legitimacy. Despite some significant glitches along the way the adoption of the developmental trading state model has proven successful. Not only have East Asian governments succeeded in lifting hundreds of millions of people out of poverty, the practices and policy orientations dictated by this model helped shift governments and societies away from belligerent practices towards postures that prioritized peace and stability. This reinforced the trend towards greater peacefulness.


2010 ◽  
Vol 42 (1) ◽  
pp. 143-159 ◽  
Author(s):  
Jeffrey L. Jordan ◽  
Bulent Anil ◽  
Abdul Munasib

While a substantial amount of research has been devoted to showing what social capital does, research explaining social capital itself lags behind. The literature has a long tradition of examining the effect of social capital on local economic growth and development. In this paper we examine whether local economic development can explain the variation in social capital across various geographical clusters in the state of Georgia. We begin by devising a measurement tool, a Human Development Index (HDI), to measure community development. Our social capital measure includes associational memberships, voluntary activities, and philanthropy obtained from the Georgia Social Capital Survey. The findings show that even after accounting for various demographic and economic characteristics, the HDI explains the variation in a number of social capital levels (especially those measured by associational involvement) across various geographical clusters in the state of Georgia.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olumide Olusegun Olaoye ◽  
Ukafor Ukafor Okorie ◽  
Oluwatosin Odunayo Eluwole ◽  
Mahmood Butt Fawwad

PurposeThis study examines the asymmetric effect of government spending on economic growth in Nigeria over the period 1980–2017. Specifically, this study investigates whether the response of economic growth to government spending shocks differs according to the nature of shocks on them. In addition, the authors examine whether the stabilizing effects of fiscal policies are dependent on the state of the business cycle.Design/methodology/approachThe study adopts the linear fiscal reaction function in addition to the nonlinear regression model of Hatemi-J (2011, 2012), Granger and Yoon (2002), which allows us to separate negative shocks from positive shocks to government spending. Similarly, the authors adopt the generalized method of moments (GMM) techniques of Hansen (1982) to account for simultaneity and endogeneity problems inherent in dynamic model.FindingsThe authors’ findings reveal that there is evidence of asymmetry in the government spending–economic growth nexus in Nigeria over the period of study. Specifically, the authors find that the response of economic growth to government spending shocks differs according to the nature of shocks on them. More specifically, the study established that the stabilizing effects of fiscal policies are dependent on the state of the business cycle.Originality/valueUnlike the traditional method of modeling asymmetry, which adopts the simple inclusion of a squared government spending term or by the inclusion of a cubic government spending term, the model adopted in this study allows us to model shocks and show how the responses of economic growth to government expenditure differ according to the nature of shocks on them.


2021 ◽  
Vol 59 (1) ◽  
pp. 1-22
Author(s):  
Edvard Jakopin ◽  
Aleksandar Gračanac ◽  
Jugoslav Aničić

AbstractThis study of the performance of state-owned enterprises in Serbia has shown that the state has great difficulties managing the enterprises that are in its portfolio and under its control. The adaptation of state-owned enterprises to exogenous shocks unfolds at a slow pace and is faced with many problems. The institutional environment for the strategic restructuring of the state sector is not in the service of strengthening the efficiency of its business operation. The study has shown that the economic performance of state-owned enterprises exerts a direct influence on economic growth, the budget, government balance sheets, and debt. While the “healthy” enterprises (the ones conducting their business successfully) are valuable state-owned property, enterprises with a loss or over indebted enterprises are obligations which demand intervention through the injection of additional capital or through other forms of help from the state. The main goal of restructuring state-owned enterprises is to improve responsibility and efficiency. The array of measures for improving efficiency ranges from modifications of the legal framework and corporate governance of socially owned enterprises (including corporatization and separation of activities) to the sale of property to the private sector or complete privatization. Reforms are aimed at improving the transparency and responsibility of state-owned enterprises, not just for the purpose of efficiency, but also for the purpose of harmonization with the ethical and deontological requirements.


2021 ◽  
Vol 4 (7) ◽  
pp. 4-19
Author(s):  
Akmal Baltayevich Allakuliev ◽  

The article examines the interaction of the country's GDP with the state budget in the short and long term, the impact of the macro-fiscal mechanism on the country's economic growth on the example of Uzbekistan.The aim of the study is to identify dynamic correlations between the country's state budget expenditures and the economic growth of the macro-fiscal mechanism in the short and long term, as well as to analyze the approximation or rate of return of GDP and the state budget to equilibrium during various macroeconomic shocks. and hesitation.The scientific novelties of the research are:


2021 ◽  
Vol 12 (3) ◽  
pp. 631
Author(s):  
Sergey BESPALYY

The growth of renewable energy sources (RES) shows the desire of the government of Kazakhstan to meet challenges that affect the welfare and development of the state. National targets, government programs, policies influence renewable energy strategies. In the future, renewable energy technologies will act as sources of a green economy and sustainable economic growth. The state policy in the field of energy in Kazakhstan is aimed at improving the conditions for the development and support of renewable energy sources, amendments are being made to provide for the holding of auctions for new RES projects, which replaces the previously existing system of fixed tariffs. It is expected that the costs of traditional power plants for the purchase of renewable energy will skyrocket, provided that the goals in the field of renewable generation are achieved. This article provides an assessment of international experience in supporting renewable energy sources, as well as analyzes the current situation in the development of renewable energy in Kazakhstan and the impact on sustainable development and popularization of the «green» economy. The study shows that by supporting the development of renewable energy sources, economic growth is possible, which is achieved in an environmentally sustainable way.


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