Consequencias da lei 1819 de 2016 sobre as entidades sem fins lucrativos
Guillermo Martinez,Paulina Chica
Consequencias da lei 1819 de 2016 sobre as entidades sem fins lucrativos
Guillermo Martinez,Paulina Chica
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O objetivo deste artigo e analisar os efeitos da Lei 1819 de 2016 sobre um grupo de Fundacoes Colombianas sem fins lucrativos, que tinham um Regime Fiscal Especial (RTE) ate a entrada em vigor da Lei. Para realizar a analise empirica, foram escolhidas 62 Fundacoes que contrataram com o Governador de Sucre durante os anos de 2015, 2016, 2017 e 2018. As informacoes deles foram analisadas dois anos antes e dois anos apos a entrada em vigor da Lei, utilizando como fontes a Camara de Comercio de Sincelejo e o DIAN. No trabalho, sao feitas recomendacoes para que os governadores, doravante, so contratem com este tipo de entidades quando cumprem um proposito social de interesse geral e nao particular.
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