Hacienda pública / Juan Camilo Restrepo.

Format:

Book

Author/Creator:

Restrepo Salazar, Juan Camilo, Author.

Language:

English

Subjects (All):

Finance, Public--Law and legislation--Colombia.

Finance, Public.

Budget--Law and legislation--Colombia.

Budget.

Taxation--Law and legislation--Colombia.

Taxation.

Genre:

Law materials

Other Title:

Hacienda Pública

Place of Publication:

Universidad Externado de Colombia

Summary:

"In this Public Finance text the author treats, as always, the topic with great relevance. First of all, he presents the great objectives that public finances seek. And the second topic develops public spending, which, in recent years, has taken great prominence in financial studies. The third chapter addresses the history and general theory of public revenues. An analysis of the general features of the main national taxes is the subject of the fourth chapter; the fifth is dedicated to the budget issue. The sixth chapter focuses the topic on public debt. The seventh takes a general look at the fiscal aspects of decentralization. And finally, the eighth chapter exposes the royalty regime, including the recently approved reform, as well as developing the so-called fiscal rule as a control mechanism in the management of public finances. At the end, a selected bibliography is included, from both national and foreign authors, on public finances, which aims to guide students who wish to delve deeper into the subject. This edition is the fruit of several years of university teaching around the immense topic of Public Finance. Few issues are as current for the country as this one, in which many aspects come together in an interdisciplinary perspective, while it is increasingly clear that the economic and social future of any country, and of course Colombia, depends to a high degree of the health of its public finances. Hopefully this book can constitute a useful contribution to that great purpose." -- Publisher.