Colombia

As part of the agenda in risk management related issues, that the World Bank has had with Colombia, on Jun 13-15, 2012 was carried out the Workshop "Sharing experie... Mostrar más + nces of Colombian cities in disaster risk management". This publication is prepared from the results of the workshop aimed at sharing experiences, lessons learned and gaps that cities have, in order to effectively incorporate risk management throughout the planning process and the public investment. It is focused on 5 priority areas: (i) Incorporation of knowledge of hazards and risks in planning processes; (ii) Inventories and control of high risk settlements (iii) Monitoring of natural phenomena and warning systems; (iv) Risk management information systems and (v) Institutionalism of public administration in disaster risk management. The workshop and the document was organized by the World Bank, with the support of the National Unit for Disaster Risk Management. Likewise, it included the participation of the main cities in the country (Barranquilla, Bogota, Cali, Manizales y Medellín), and technical-scientific entities at the national level. Mostrar menos -

This document is organized into three parts. The first part provides an overview of tax expenditures in Colombia. The second part addresses the issues of measuring ... Mostrar más + the revenue loss of tax expenditures. In the third and final part there is a comprehensive assessment of three major tax expenditures in effect. In this sense, the analytical approach of the report begins with a broad and comprehensive perspective on the subject of tax expenditures, and ends with a comprehensive and detailed analysis of some specific examples. The authors contend that the growing trend in the number of tax expenditures, observed over the last decade is worrying because there is no knowledge about the net benefit to society can be derived using this instrument of public policy. To improve the management of tax expenditures in Colombia, they propose a strategy that includes the following measures: (1) greater transparency in the process of establishment of tax expenditures, (2) introduction of fiscal rules, (3) gradual reduction the gap between general and special rates on the income tax (ISR) and reduced proliferation in VAT rates, (4) implementation of a comprehensive assessment process of tax expenditures, (5) establishment of dates of effectiveness of these incentives, and (6) review of the requirements for access to certain benefits. Mostrar menos -