scholarly journals Análisis Comparativo de los Sistemas Fiscales de México-Colombia

Author(s):  
Martha Gabriela García Guerrero ◽  
Laura Aguilar Maya ◽  
Antonio Cantillo Beltrán ◽  
Elkin Elias Negrete Naizir

Resumen Los sistemas fiscales tiene como propósito lograr un balance entre el ingreso y el gasto público, para alcanzar la máxima equidad, un destino eficiente de los recursos de la economía, promover la estabilidad y el desarrollo económico de los países. Este estudio tiene como objetivo comparar los sistemas fiscales de México y Colombia para identificar sus diferencias y similitudes en cuanto al Impuesto sobre la Renta (ISR) y determinar el impacto en el desarrollo económico en ambos países. Esta investigación es cualitativa de tipo transversal-descriptiva. Se concluyó que en ambos países se incrementó la recaudación fiscal con respecto al Producto Interno Bruto (PIB); sin embargo, sus economías no han logrado un crecimiento armónico.   Summary The purpose of the fiscal systems is to achieve a balance between income and public expenditure, to achieve maximum equity, an efficient destination of the resources of the economy, to promote stability and economic development of the countries. This study aims to compare the tax systems of both México and Colombia in order to identify their differences and similarities regarding Income Tax (ISR) and determine the impact on economic development in both countries. This research is qualitative cross-descriptive type. It was concluded that in both countries the tax collection was increased with respect to the Gross Domestic Product (GDP); However, their economies have not achieved harmonious growth.

Author(s):  
Laura Aguilar Maya ◽  
Martha Gabriela García Guerrero ◽  
Antonio Cantillo Beltrán ◽  
Elkin Elias Negrete Naizir

Los sistemas fiscales tiene como propósito lograr un balance entre el ingreso y el gasto público, para alcanzar la máxima equidad, un destino eficiente de los recursos de la economía, promover la estabilidad y el desarrollo económico de los países. Este estudio tiene como objetivo comparar los sistemas fiscales de México y Colombia para identificar sus diferencias y similitudes en cuanto al Impuesto sobre la Renta (ISR) y determinar el impacto en el desarrollo económico en ambos países. Esta investigación es cualitativa de tipo transversal-descriptiva. Se concluyó que en ambos países se incrementó la recaudación fiscal con respecto al Producto Interno Bruto (PIB); sin embargo, sus economías no han logrado un crecimiento armónico. Abstract The purpose of the fiscal systems is to achieve a balance between income and public expenditure, to achieve maximum equity, an efficient destination of the resources of the economy, to promote stability and economic development of the countries. This study aims to compare the tax systems of both México and Colombia in order to identify their differences and similarities regarding Income Tax (ISR) and determine the impact on economic development in both countries. This research is qualitative cross-descriptive type. It was concluded that in both countries the tax collection was increased with respect to the Gross Domestic Product (GDP); However, their economies have not achieved harmonious growth.


2020 ◽  
Vol 13 (6) ◽  
pp. 1
Author(s):  
Uket E. Ewa ◽  
Wasiu A. Adesola ◽  
Etim N. Essien

There has been conflicting preposition as to the extent of tax contribution to the development of Nigerian economy. This study is to determine the impact of taxation proceeds on the development of Nigerian economy. The study explored the impact of three tax income streams – Income tax from companies’ profits, income tax from petroleum companies profits  and Value Added Tax on economic development represented by Gross Domestic Product (at current basic prices) growth for the period 1994 to 2018. The study applied Ordinary Least Square statistical tool with the help of SPSS 20.0. The study revealed a positive relationship with a coefficient of determination of 99.2% of the variation in economic development attributable to the tax income streams studied. Also although the study revealed the existence of significant effect of taxes from companies’ profits and Value Added Tax on Gross Domestic Product Growth, there is little or no significant impact of taxes on profits of Petroleum companies on Gross Domestic Product growth in Nigeria due to restriction by Organization of Petroleum Exporting Countries production ceiling on Nigeria’s production/sales and the global price shocks of crude oil over the decade. Also the study revealed tax payers apathy to tax payment and presence of tax leakages due to corruption and administrative inefficiencies by the tax authorities.


2020 ◽  
Vol 31 (2) ◽  
pp. 211-220
Author(s):  
Emília Krajňáková ◽  
Vaida Pilinkienė ◽  
Patrik Bulko

The scope of the data presented in this study offers a comprehensive view of the issue of the HEI graduates employability in the Czech Republic and also in the Slovak Republic – related to determinants of economic development and their impact on them. This paper examines the impact of gross domestic product, gross domestic expenditure on research and experimental development by only higher education sector and foreign direct investment on HEI graduates employability. The results indicate that correlation between unemployment of tertiary educated Slovaks and GDP, GERD and FDI values was very big. Correlation relationship of similar determinants, except determinant GERD in conditions of the Czech Republic was characterized as weak. On the other hand, significantly stronger (very big to perfect) correlation affecting employment of tertiary educated Czechs regarding to indicators of gross domestic product, gross domestic expenditure on research and experimental development by sector of higher education and foreign direct investments as well. In conditions of the Slovak Republic, correlation relationship between employment of tertiary educated Slovaks and GDP was almost perfect.


2020 ◽  
Vol 58 (3) ◽  
pp. 311-326
Author(s):  
Jadranka Đurović Todorović ◽  
Marina Đorđević ◽  
Marko Krstić

Abstract The importance of certain tax forms for the economy of any country is confirmed by the fact that they can be used to impact on the achievement of fiscal aims as they play a significant role when it comes to their share in a total amount of public revenue of certain countries. Another important characteristic of taxes is that they can affect the trends of gross domestic product (GDP) as one of the most important economic indicators of achieved development of a national economy. It is for this reason that we must point out that the authors will pay special attention to determining the impact that corporate income tax has on trends of gross domestic product in the Republic of Serbia and their interdependency. This will provide an answer to a question whether corporate income taxes have a positive effect on gross domestic product trends and what is its relation with this indicator. On the basis of quantitative research, through the application of regression analysis, the authors will confirm or refute the hypothesis concerning this problem. Finally, we will reach a conclusion which will offer answers to questions related to the impact of this tax type tax on the gross domestic product trends, the extent of the impact and its nature – whether it has a positive or a negative effect on gross domestic product trends in the Republic of Serbia


2018 ◽  
Vol 13 (22) ◽  
pp. 151
Author(s):  
Брано Маркић ◽  
Сања Бијакшић ◽  
Арнела Беванда

Резиме: Рад је истраживање и емпиријска верификација закона Ницхолас Калдора о утицају индустријске производње на раст бруто друштвеног производа. Калдор је формулисао принципе економског раста у облику три закона који настоје утврдити кључне узроке економског раста. Први његов закон тврди да је стопа раста привреде позитивно корелирана са стопом раста њезина производног сектора. Индустрија као најважнија снага развоја привреде се поодавно анализира у литератури о привредном развоју: Hirschman (1961), Rosenstein-Rodan (1943), Th irnjall (2013), Cornnjall (1977). Циљ рада је емпиријски провјерити Калдоров приступ расту и развоју у Федерацији Босне и Херцеговине. Стога је обликован посебан скуп података кога чине дводимензионалне табеле и временске серије. Регресијском анализом је квантификована повезаност између стопа раста бруто друштвеног производа и стопе раста индустријске производње.Summary: The paper the industrialization and the growth of gross domestic product is a research and empirical verification of Nicholas Kaldor laws on the impact of industrial production to GDP growth. Kaldor has formulated the principles of economic growth in the form of three laws that tend to identify key causes of economic growth. His first law asserts that the rate of economic growth is positively correlated with the rate of growth of its manufacturing sector. Industry as the most important force of economic development is widely analyzed in the literature on economic development (Hirschman (1961), Rosenstein-Rodan (1943), Thirwall (2013), Cornwall (1977)). The aim is to empirically test the Kaldor’s approach to growth and development in the Federation of Bosnia and Herzegovina. It is therefore designed a special data set consisting of two-dimensional tables and time series. Using regression analysis was quantified the relationship between the growth rate of gross domestic product and the growth of industrial production. 


Author(s):  
E.V. Kutyashova ◽  
O.E. Danilin

The article is devoted to the peculiarities of the economic development of oil-producing countries, the impact of tourism on the economy of energy exporting countries and the formation of gross domestic product. The high dependence of oil-producing countries on the export of raw materials, fluctuations in the world oil market and awareness of the limited resources require a policy of diversification of national economies. Overcoming the dependence of the economy on a narrow range of economic activities, countries choose rapidly developing economic sectors that provide investment inflows, high export earnings and job creation. One such sector is tourism and travel. Within the framework of the study, countries with a high degree of dependence on energy exports were identified and grouped according to the level of economic development. To identify the role of tourism in the formation of the gross domestic product and the development of oil-producing countries, the average growth rates of the gross domestic product, the contribution of tourism to GDP, and investment in tourism were calculated for the period from 2010 to 2019. The countries that have chosen tourism as the direction of economic diversification are highlighted. An assessment of the impact of tourism on the rates of development of national economies of oil-producing countries is given.


2018 ◽  
pp. 3-15
Author(s):  
Vladilen Gusarov

The socio-economic reasons of conflicts are numerous. Their premises are very different factors of the economic history of the arabic states. Among most important is the unevenness of their economic development both in the colonial and in the postcolonial periods. Until gaining independence the arabic states were on the different levels of the socio-economic development. One may explain this by many reasons of the political, geographic and socio-economic character. The most important among them are the level of development of the capitalism, the geographic proximity of the arabic states to Europe and generally to their metropolises, the military-strategic situation, the presence of the colonies of migrants from metropolises and of the national communities from other European states, the discovery of rich resources of raw materials, the influence of of the neighbouring countries’s cultures on the process of their historic and socio-economic development. As a result of long historical influence of these and many others factors different arabic countries achieved independence, but all of them were backward agrarian countries. Therefore the main differences among them manifested themselves in the degree of the backwardness Not a single arabic country had the developed manufacturing industry, which production would go to export. Some mining and oil enterprises, which were present in some of them belonged mainly to the foreign capital and practically were the heterogeneous formation in the extremely backward agrarian economy with undeveloped production forces. Only in some of these countries the light and food industry was functioning. In other branches of economy small and smallest enterprises predominated, based on personal labour of their owners and their families, who used primitive means of production. The poor possibilities of competition, the low efficiency of production mechanisms, the extreme unevenness of available natural potentials, financial and human resources, in particular skilled labour, as well as the impact of the interstate and military conflicts, the processes of globalization and growth rates of the economic development led the arabic countries to in the beginning of the new century to very different and even polar results, the main indicator of which is the gross domestic product per capita. The historic experience demonstrates, that the more is the gross domestic product of any country, the bigger state apparatus, including military forces, it may afford and use it actively for its internal as well as foreign policy. For example, arabic state Qatar in 2011 used its military forces for the overthrow of the Kaddafi regime, what led Libya to the state of collapse, and turned it to a conglomerate of several quasi-states, which are connected together by the necessity to produce and to sell oil. If to take the whole period, more than half of the century, of the existence of the arabic countries as independent states , one would hardly find any years during which the peace persisted in their territories. There have been constant military-political conflicts in different parts of the arabic world, as well as between the arabic countries and their afro-asiatic neighbours.


2010 ◽  
Author(s):  
Melike Bildirici ◽  
Elçin Aykaç Alp ◽  
Fazıl Kayıkçı

This study aims at analyzing the relationship between Foreign Direct Investment and Growth in Turkey by using Threshold Cointegration. As the studies about the impact of Foreign Direct Investment on growth are surveyed, it is seen that all of them uses liner methods except two. Starting point of these studies that use liner methods are the positive relationship between Growth and Foreign Direct Investment. As such, Yılmaz and Barbaros (2006) find positive relationship between Foreign Direct Investment and market size in Turkey between 1980 and 2001. Erdal and Tatoğlu (2002) reach the same conclusion for the period of 1980-1998 by using real Gross Domestic Product as a proxy for market size. Deichmann, Karidis and Sayek (2003) find positive linkage between Foreign Direct Investment and Gross Domestic Product in Turkey by using Conditional Logit Model. Bildirici and Bozoklu (2008) find positive relationship between growth and Foreign Direct Investment by using Markov Switching Vector Auto Regression method. Katırcıoğlu (2009) analyses the connection between Foreign Direct Investment and economic development by using Auto Regressive Distributed Lag and indicates that economic development causes net Foreign Direct Investment. Darrat and Sarkar (2009) state the affirmative effects of the Foreign Direct Investment on growth as expected theoretically. Bildirici, Bozoklu (2008) find positive relationship between growth and Foreign Direct Investment in Turkey. Bildirici, Alp and Kayıkçı (2010) state the existence of threshold effect for these variables. This study intends to research this effect in historical perspective, using Threshold Cointegration Analysis.


2016 ◽  
Vol 8 (6) ◽  
pp. 210 ◽  
Author(s):  
Joseph Ugochukwu Madugba ◽  
Michael Chidiebere Ekwe ◽  
Stella Ogechukwu Okezie

The study evaluation of the contributions of oil revenue on economic development in Nigeria tested the impact of growth rate in oil revenue and growth rate in Gross Domestic product and growth rate in total federally collected revenue of the Government from 1991 to 2012. Regression analysis was used to carry out data analysis with the aid of SPSS version 20. Results showed that a unit change in growth rate of oil revenue will lead to an equal unit change in growth rate of gross domestic product. The study recommends that federal government should intensify efforts to increase revenue derived from oil especially as it impacts on GDP and federally collected revenue.


2021 ◽  
Vol 4 (2) ◽  
pp. 57-72
Author(s):  
Ermin Cero ◽  
Mirza Mustafić

In this research, our primary goal is to examine the impact of specific performance of the manufacturing industry on the economic development of Bosnia and Herzegovina. In view of the above, we examine the factors that are considered relevant and that have an impact on economic development, namely the gross domestic product of Bosnia and Herzegovina. Some specific performance of the industry can be reflected through the number of companies, the number of employees in the industry, the amount of exports, as well as investments within the manufacturing industry. The analysis is based on the collected quantitative data published in bulletins, releases and publications of statistical organizations in Bosnia and Herzegovina for the manufacturing industry over a period of five years (2015-2019). In accordance with the mentioned topic, a research model with essential variables, four independent variables (number of companies, number of employees, volume of exports within the industry) and one dependent variable (gross domestic product) were developed. This research will give us the results as well as insight into the specific performance of the processing industry that affects one of the most important indicators of economic development, that is, the gross domestic product of Bosnia and Herzegovina. The results that will emerge from this research will serve as a good basis for further research that could treat this topic with somewhat more identified variables. Also, it is expected that the results of this research will be useful to economic policy makers in Bosnia and Herzegovina, potential investors in some sectors of the manufacturing industry, but also educational institutions as generators of adequate staff.


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