Título :	Implicaciones de la ley 1819 de 2016 en la tributación territorial de Buenaventura. Un análisis de los efectos en la evasión y elusión fiscal y su impacto en la autosostenibilidad financiera del municipio
Tipo de documento:	documento electrónico
Autores:	Hinojosa de la Cruz, Ricardo, Autor ; Gómez Montoya, Luis Fernando, Asesor ; Jiménez Aguirre, Rubiela, Asesor
Editorial:	Manizales [Colombia] : Universidad de Manizales*
Fecha de publicación:	2026
Colección:	RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas
Subcolección:	Maestría en Tributación
Palabras clave:	Tributación  Recaudo tributario  Control de evasión  Legitimidad institucional  Fiscal modernization  Tax collection  Evasion control  Institutional legitimacy
Resumen:	The research aimed to analyze Law 1819 of 2016 and the local fiscal modernization measures in relation to (i) tax evasion and avoidance, and (ii) the financial self-sustainability of the District of Buenaventura during the period 2018–2024. The study originated from the persistent weaknesses of local tax management, characterized by high levels of informality and limited institutional capacity, which undermined the municipality’s fiscal autonomy and financial sustainability. The methodology combined documentary analysis of legal provisions, particularly the relevance of Law 1819 of 2016, with the examination of municipal strategies such as electronic invoicing, inter-institutional information exchange, and stricter sanctions. Statistical data and comparative indicators were used to measure changes in collection levels and citizen perception. The results revealed a sustained increase in tax revenues, especially in the industry and commerce tax, accompanied by a progressive reduction in evasion rates. Additionally, the findings highlighted improvements in transparency and institutional legitimacy, as citizens perceived greater efficiency in fiscal management. The project demonstrated that modernization policies had measurable effects on strengthening tax collection and reducing evasion. It also emphasized the importance of consolidating these advances through continuity of technological tools, reinforcement of fiscal culture, and transparent practices to ensure sustainable development in Buenaventura.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7949
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i

Implicaciones de la ley 1819 de 2016 en la tributación territorial de Buenaventura. Un análisis de los efectos en la evasión y elusión fiscal y su impacto en la autosostenibilidad financiera del municipio [documento electrónico] / Hinojosa de la Cruz, Ricardo, Autor ; Gómez Montoya, Luis Fernando, Asesor ; Jiménez Aguirre, Rubiela, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2026. - (RiDUM - Tesis y Disertaciones - Facultad de Ciencias Contables Económicas y Administrativas. Maestría en Tributación) .

Palabras clave:	Tributación  Recaudo tributario  Control de evasión  Legitimidad institucional  Fiscal modernization  Tax collection  Evasion control  Institutional legitimacy
Resumen:	The research aimed to analyze Law 1819 of 2016 and the local fiscal modernization measures in relation to (i) tax evasion and avoidance, and (ii) the financial self-sustainability of the District of Buenaventura during the period 2018–2024. The study originated from the persistent weaknesses of local tax management, characterized by high levels of informality and limited institutional capacity, which undermined the municipality’s fiscal autonomy and financial sustainability. The methodology combined documentary analysis of legal provisions, particularly the relevance of Law 1819 of 2016, with the examination of municipal strategies such as electronic invoicing, inter-institutional information exchange, and stricter sanctions. Statistical data and comparative indicators were used to measure changes in collection levels and citizen perception. The results revealed a sustained increase in tax revenues, especially in the industry and commerce tax, accompanied by a progressive reduction in evasion rates. Additionally, the findings highlighted improvements in transparency and institutional legitimacy, as citizens perceived greater efficiency in fiscal management. The project demonstrated that modernization policies had measurable effects on strengthening tax collection and reducing evasion. It also emphasized the importance of consolidating these advances through continuity of technological tools, reinforcement of fiscal culture, and transparent practices to ensure sustainable development in Buenaventura.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7949
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i