Analysis of the impact of the execution of resources of the Stamp for Older Adults in the municipality of La Montañita
DOI:
https://doi.org/10.55204/trc.v2i2.54Keywords:
Taxes, Social investment, Vulnerable populationAbstract
This work sought to account for an analysis of the execution of stamp resources for the elderly in the municipality of La Montañita, Caquetá; for this, the main objective was the aforementioned analysis in a period of validity from 2017 to 2021; This objective was achieved hand in hand with the development of specific objectives such as: determining the behavior of collection and use; carry out an evaluation of the impact of the investment of the resources coming [i]from the aforementioned stamp, as well as an exercise of strategic proposals to optimize the resources coming from its collection. The methodology applied for the development of this article was qualitative and quantitative, using information collection instruments such as documentary analysis and interview, the latter applied to the Municipal Mayor of Montañita and the Secretary of the Treasury of this same municipality. Within the results, positive and negative variations were found regarding collection; Likewise, it was found that the resources of the stamp are effectively allocated to the programs of the existing life centers in the municipality; It was also evident that the population of elderly people served is lower than the goal projected by the administration of La Montañita. It was suggested that the stamp is a source on which the municipality is dependent for the care of older adults. It was possible to determine the need for the collection of the tax to be much greater, since there is an economic dependency as this stamp resource is the only income to be able to fully develop the goals and be able to have a greater scope in the programs. proposed
Downloads
References
Alcaldia Municipal de la Montañita. (2020). Acuerdo municipal 033 Estatuto Tributario 2020. Recuperado el 2 de 3 de 2022, de Http://Www.Lamontanita-Caqueta.Gov.Co/Tema/Normatividad.
Alcaldia Municipal de Montañita. (20 de 10 de 2021). Balance de prueba. Montañita, Cáqueta.
Alcaldía municipal La Montañita. (2020). Plan de Desarrollo Municipal- Juntos por una Montañita Lider. pdm-juntos-por-una-montanita-lider-2020-2023(2).pdf
Altamirano, A. (2012). Derecho tributario: teoría general. Obtenido de https://www.marcialpons.es/media/pdf/9788497680042.pdf
American Economic Association. (2022). American Economic Association. Obtenido de https://www.aeaweb.org/econlit/jelCodes.php?view=jel#M
Atchey, R. (1971). Retirement and leisure participation: continuity or crisis? The Gerontologist. Obtenido de https://academic.oup.com/gerontologist/article-abstract/11/1_Part_1/13/512910
Azuero , F. (2020). El sistema pensional en Colombia. CEPAL . Recuperado el 24 de 10 de 2021, de https://www.cepal.org/sites/default/files/publication/files/45780/S2000379_es.pdf
Cardaval, M. (2003). Consideraciones en torno al gasto público. Revista Gallega de Economía, 1-9. Obtenido de https://www.redalyc.org/pdf/391/39112114.pdf
Clauso , A. (1993). El analisis documental, el analisis formal. .
Concejo del Municipio de Montañita. (2019). Acuerdo 04 de 2019. 221. Montañita, Cáqueta, Colombia. Recuperado el 24 de 10 de 2021, de http://www.lamontanita-caqueta.gov.co/documentos-sobre-municipio/informacion-tributaria-vigencia-2020-municipio-de-la
Congreso de la República de Colombia. (2001). Ley 687 de 2001. Obtenido de https://www.suin-juriscol.gov.co/viewDocument.asp?id=1666474#:~:text=La%20cual%20abarcar%C3%A1%20la%20promoci%C3%B3n,salud%20cuando%20ello%20se%20requiera.
Congreso de la República de Colombia. (15 de 8 de 2001). Ley 687 de 2001. Obtenido de https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=14903
Congreso de la República de Colombia. (2020). Ley 2055 de 2020. Bogotá. Recuperado el 24 de 10 de 2021, de http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Leyes/30039885
Constitución Política de Colombia. (1991). Constitución Política de 1991. Recuperado el 20 de 10 de 2021, de https://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Constitucion/1687988
Corte Constitucional de la República de Colombia. (2002). Sentencia 227 de 2002. Recuperado el 21 de 10 de 2021, de https://www.corteconstitucional.gov.co/relatoria/2002/C-227-02.htm#:~:text=Corresponder%C3%A1%20al%20Congreso%20de%20la,contribuci%C3%B3n%20de%20que%20se%20trate.
Departamento Administrativo Nacional de Estadistica. (2021). Adulto Mayor en Colombia. Recuperado el 24 de 10 de 2021, de https://www.dane.gov.co/files/investigaciones/genero/presentacion-caracteristicas-generales-adulto-mayor-en-colombia.pdf
Departamento Nacional de Planeación. (2022). Ficha de la entidad. Obtenido de https://terridata.dnp.gov.co/index-app.html#/perfiles/18410
Henry, W., & Cumming, E. (1961). Growing old: the process of disengagement. Obtenido de https://academic.oup.com/sw/article-abstract/7/3/122/1930649?redirectedFrom=fulltext
Hernández Córdoba, Á. (2015). Envejecer en Colombia. Obtenido de https://books.google.es/books?hl=es&lr=&id=VTWjDwAAQBAJ&oi=fnd&pg=PT133&dq=%C3%81ngela+Hern%C3%A1ndez+C%C3%B3rdoba+Vejez&ots=vJr5h3QSHm&sig=QP5s_2Akduaf24FGSr5Ma0kDiA0#v=onepage&q=%C3%81ngela%20Hern%C3%A1ndez%20C%C3%B3rdoba%20Vejez&f=false
Iniciativa de Transparencia de las Industrias Extractivas. (2017). Recursos del Presupuesto General de la Nación. Obtenido de https://www.eiticolombia.gov.co/es/informes-eiti/informe-2077/distribucion-y-seguimiento-de-ingresos/recursos-del-presupuesto-general-de-la-nacion/
Jefferson. (22 de 1 de 2022). Entrevista Secretario de Hacienda.
Martínez Restrepo, S., Enríquez, E., Pertuz, M. C., & Alzate Meza, J. P. (2015). El mercado laboral y las personas mayores. Bogotá. Obtenido de chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.saldarriagaconcha.org/wp-content/uploads/2019/01/pm_mercado_laboral.pdf
Mejia, L. F. (19 de 7 de 2018). Tendencias 2040: ¿hacia dónde va nuestro país? Conferencia. Obtenido de https://www.youtube.com/watch?v=P2vyX5UgfkU&list=PLZast8AbWgn7t1KU6GJrJ1QY7HydbjUs2
Ministerio de Salud. (2015). Polìtica Colombiana de Envejecimiento Humano y Vejez 2015-2024. Obtenido de https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwj8g-nUhLn0AhVNVTABHd2PAHoQFnoECAcQAQ&url=https%3A%2F%2Fwww.minsalud.gov.co%2Fsites%2Frid%2FLists%2FBibliotecaDigital%2FRIDE%2FDE%2FPS%2FPol%25C3%25ADtica-colombiana-envejecimiento-h
Murillo, J., García Hernández, M. D., Martínez Garrido, C., Martín Martín, N., & Sánchez Gómez, L. (s,f.). La entrevista. Obtenido de chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/http://www2.uca.edu.sv/mcp/media/archivo/f53e86_entrevistapdfcopy.pdf
Lindblom , C. (1992). El sistema de mercado. Obtenido de http://revistareflexiones.mx/wp/wp-content/uploads/2020/12/Politicas-publicas-en-la-4t.pdf
Organizacion de Estados Americanos. (2015). CONVENCIÓN INTERAMERICANA SOBRE LA PROTECCIÓN DE LOS DERECHOS DE LAS PERSONAS MAYORES.
Robledo Marín, C. A., & Orejuela, J. (2021). Teorías de la sociología del envejecimiento y la vejez. Revista Guillermo de Ockham. Obtenido de http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S1794-192X2020000100095#B9
Romero Ramos, J. A. (22 de 1 de 2022). Entrevista Secretario de Hacienda.
Roth Deubel, A. N. (s.f.). Políticas Públicas Formulación, Implementación y Evaluación. Bogotá: Ediciones Aurora. Recuperado el 4 de 9 de 2021, de https://polpublicas.files.wordpress.com/2016/08/roth_andre-politicas-publicas-libro-completo.pdf
Sampieri, R. H., Fernández Collado, C., & Baptista Lucio, M. d. (2010). Metodologia de la investigación (5 ed.). Mexico DF, Mexico: McGRAW-HILL. Recuperado el 17 de 05 de 2021
Sampieri, R. H., Fernández Collado, C., & Baptista Lucio, M. d. (2010). Metodologia de la investigación. (5 ed.). Mexico DF, Mexico: McGRAW-HILL.
Zapata, P. E. (25 de 1 de 2022).
Downloads
Published
Issue
Section
License
Copyright (c) 2022 stella Lozano Vásquez, Anderson Fabián Perdomo Rojas, Carlos Alberto Gómez Cano
This work is licensed under a Creative Commons Attribution 4.0 International License.
The authors retain the moral and patrimonial rights of their works. They only give to the magazine Tesla Revista Científica the right to the first publication of this. Since Tesla Revista Científica is an open access publication, readers can fully or partially reproduce its content as long as they properly credit the corresponding authors and the journal itself. Tesla Revista Científica undertakes not to make commercial use of the texts it receives and/or publishes.
Our journal is governed by the international policies SHERPA/RoMEO: Green journal: They allow the self-archiving of both the pre-print (draft of a paper) and the post-print (the version corrected and reviewed by peers) and even the final version ( layout as it will be published in the journal).
See also "Copyright and licences".
