Unidad No 1 Procedimiento y planeación tributaria-Conceptos previos

LA REVOLUCION MEXICANA

door RICARDO MARTINEZ CRUZ

La Convivencia Escolar

door Mauro Avila

Estado de Derecho - Estado Social de Derecho

door Santiago Delgado

normas eticas Trabajo Social

door ariana vasquez

Unidad No 1 Conceptos previos Tributaria III- C.P Cristian Pérez

Name the character

Type in the name of the character whose change throughout the story you are going to analyze.

Example: Nick Carraway.

Organización del Estado Colombiano

Character's behavior

Think of the character's behavior at the beginning of the story and look for the way it changed throughout the story.

Organismos de Control

Contraloría General de la República

Ministerio Público

Rama Ejecutiva

Administrativa

The reason for the change in behavior

What caused the character to change the first behavior you mentioned? Type in the reason for the change.

Example: 'because no one else was interested ', and he felt Gatsby shouldn't be left alone in his last moments.

Rama Judicial

Sentencias

Change in behavior

How did the character change the first behavior you mentioned? Type in a quote to prove your statement.

Example: Nick assumes the whole responsibility for Gatsby's funeral arrangements, 'with that intense personal interest to which every one has some vague right at the end.'

Organigrama

Rama Legislativa

Leyes de carácter general

Initial behavior

What is the character's behavior at the beginning of the story? Type in a relevant quote for your statement.

Example: Nick seems to be an honest person, calling himself 'one of the few honest people that I have ever known'.

Congreso

Initial behavior

How does the character act at the beginning of the story? Type in a relevant quote for your statement.

Example: Nick shows his immature side as he leaves to New York in order to avoid 'being rumored into marriage' with his girlfriend.

Constitución

Art 338

“En tiempo de paz, solamente el congreso, las asambleas departamentales y los concejos distritales y municipales podrán imponer contribuciones fiscales y parafiscales. La ley, las ordenanzas y los acuerdos deben fijar directamente, los sujetos activos y pasivos, los hechos y las bases gravables, y las tarifas de los impuestos.

Art 150

“Corresponde al Congreso hacer las leyes. Por medio de ellas ejerce las siguientes funciones: (…) 12. Establecer contribuciones fiscales y, excepcionalmente, contribuciones parafiscales en los casos y bajo las condiciones que establezca la ley.”

Art 95

"(…) Toda persona está obligada a cumplir la Constitución y las Son deberes de la persona y del ciudadano: 9. Contribuir al financiamiento de los gastos e inversiones del Estado dentro de conceptos de justicia y equidad”.

Art 1

“Colombia es un Estado social de derecho, organizado en forma de República unitaria, descentralizada, con autonomía de sus entidades territoriales, democrática, participativa y pluralista, fundada en el respeto de la dignidad humana, en el trabajo y la solidaridad de las personas que la integran y en la prevalencia del interés general”.

Principio

Sirven de garantía a los contribuyentes

Sirve para garantizar la vigencia estabilidad y el respeto a la constitución

Regla básica que guía el funcionamiento coherente y equilibrado de la estructura de una constitución formal de un estado determinado

Práctica

Realice un mapa conceptual donde clasifique los A.A de acuerdo a la naturaleza de la obligación tributaria

Tipos de A.A

Definitivos

Mandamientos de pago

Liquidaciones

Resoluciones

Configuran Los A.A

Trámite

Requerimientos especiales

Pliegos de cargo

Emplazamientos

Requerimientos ordinarios

Obligaciones sustanciales y formales

DIAN

Jurídica

Liquidación

Fiscalización

Principios del derecho tributario

Otros

Obligatoriedad

No confiscatoriedad

Generalidad

Propocionalidad

Justicia

Equidad o Igualdad

En un Estado de derecho, todos los ciudadanos son iguales frente a la ley. En materia tributaria la Igualdad está condicionada a la capacidad económica del sujeto: a igual capacidad económica igual tratamiento fiscal y a desigual capacidad económica desigual tratamiento fiscal.

Retroactividad

Eficiencia

Art 363 C.P.C

Progresividad

Legalidad Art 338 C.P.C

Derecho administrativo

Character's feelings

Focus on the way the character's feelings are presented at the beginning and at the end of the story, while explaining why they have changed.

Regulan la actividad de

Sujetos privados

The reason for the change of feelings

Why did the character change his feelings? Type in the answer.

Example: the East lost its appeal due to the shallowness, carelessness and corruption.

Sujetos públicos

The reason for the change of feelings

What caused the character to change the first belief you mentioned? Type in the reason for the change.

Example: disgust towards the lack of morality in the Buchanan family.

Conjunto de

Instituciones

Change of feelings

How did the character change the belief you mentioned?

Type in a relevant quote for his change.

Example: 'Winter night and the real snow, our snow(...)We drew in deep breaths of it . . . unutterably aware of our identity with this country for one strange hour before we melted indistinguishably into it again. That's my middle-west.' - Nick on the purity and integrity of Midwest.

Reglas

Principios

Change of feelings

In what way did the character change the feeling you mentioned?

Type in a quote to support your statement.

Example: 'They are a rotten crowd. You're worth the whole damn bunch put together.' - Nick criticizing the Buchanans.

Relaciones

Sujetos jurídicos

Initial feelings

What was the character's initial belief? Type in a relevant quote.

Example: 'seems like the ragged edge of the universe' - Nick talking about Midwest, the place where he grew up.

Administración

Initial feelings

How does the character feel about a certain subject at the beginning of the story? Type in a relevant quote to support your statement.

Example: "Reserving judgements is a matter of infinite hope."

Teoría del Acto Administrativo

Title

Type in the title and author of the literary work that introduces the character.

Example: The Great Gatsby, by F. Scott Fitzgerald.