Título :	Análisis de las contribuciones del mecanismo de obras por impuestos en la satisfacción de las necesidades básicas en el distrito de Buenaventura
Tipo de documento:	documento electrónico
Autores:	Serna Osorio, Juan David, Autor ; Riascos Angulo, Jhon Anderzon, Autor ; Orozco Santafe, Carolina, Asesor ; Vaca López, Andrea, Asesor
Editorial:	Manizales [Colombia] : Universidad de Manizales*
Fecha de publicación:	2025
Colección:	RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas
Subcolección:	Maestría en Tributación
Palabras clave:	Tributación  Impuesto tributario  Equidad fiscal
Resumen:	The Works for Taxes mechanism allows private sector companies to finance and carry out public investment projects, in exchange for a discount on their income tax. This system has been implemented in several countries, such as Peru and Colombia, with the aim of accelerating the development of infrastructure and improving the quality of life in different regions. A selection is made in the project bank where public investment projects are identified, which can be: Construction and Improvement of Schools and Hospitals, Road Infrastructure, such as roads and bridges, Provision of Water and Sanitation Services and Rural Energization and Increase of Digital Connectivity. The participation of private sector companies interested in opting for this mechanism uses the resources from the payment of 50% of the income tax to finance and execute the selected projects. The supervision and control of the works is carried out by government entities in order to maintain quality and compliance standards. This mechanism of works for taxes brings multiple benefits for a community, which can satisfy its basic needs since it allows projects to be carried out faster and more efficiently compared to the works executed in the communities in a traditional way. In the same way, there is greater control in the issue of investment since there is efficiency and transparency in the management and supervision of resources carried out by private sector companies, positively impacting the development of regions that require urgent investments in order to meet their basic needs.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7813
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i

Análisis de las contribuciones del mecanismo de obras por impuestos en la satisfacción de las necesidades básicas en el distrito de Buenaventura [documento electrónico] / Serna Osorio, Juan David, Autor ; Riascos Angulo, Jhon Anderzon, Autor ; Orozco Santafe, Carolina, Asesor ; Vaca López, Andrea, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2025. - (RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas. Maestría en Tributación) .

Palabras clave:	Tributación  Impuesto tributario  Equidad fiscal
Resumen:	The Works for Taxes mechanism allows private sector companies to finance and carry out public investment projects, in exchange for a discount on their income tax. This system has been implemented in several countries, such as Peru and Colombia, with the aim of accelerating the development of infrastructure and improving the quality of life in different regions. A selection is made in the project bank where public investment projects are identified, which can be: Construction and Improvement of Schools and Hospitals, Road Infrastructure, such as roads and bridges, Provision of Water and Sanitation Services and Rural Energization and Increase of Digital Connectivity. The participation of private sector companies interested in opting for this mechanism uses the resources from the payment of 50% of the income tax to finance and execute the selected projects. The supervision and control of the works is carried out by government entities in order to maintain quality and compliance standards. This mechanism of works for taxes brings multiple benefits for a community, which can satisfy its basic needs since it allows projects to be carried out faster and more efficiently compared to the works executed in the communities in a traditional way. In the same way, there is greater control in the issue of investment since there is efficiency and transparency in the management and supervision of resources carried out by private sector companies, positively impacting the development of regions that require urgent investments in order to meet their basic needs.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7813
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i