| dc.creator | Conto P., Myriam | |
| dc.date | 2007-01-01 | |
| dc.date.accessioned | 2020-07-25T11:19:13Z | |
| dc.date.available | 2020-07-25T11:19:13Z | |
| dc.identifier | https://publicaciones.fedepalma.org/index.php/palmas/article/view/1224 | |
| dc.identifier.uri | http://repositorio.fedepalma.org/handle/123456789/139851 | |
| dc.description | ;"In the 1990's, the agriculture and livestock sector had to face a process of opening and internationalization of the Colombian economy. In order to survive in this new trade pattern, farmers had to organize themselves in a more entrepreneurial way, adjust their costs of production, develop research to achieve a higher productivity and improve the quality of their products, take advantage of the economies of scale and design marketing programs for their products. On the other hand, the Government had to do its task, providing the resources to increase research, technology transfer and an appropriate technical assistance to improve the competitiveness of the sector. However, the priorities of our country hindered the flow of human resource training and the strengthening of research centers and technology transfer. It was mainly the private sector that faced and financed, with its own funds, the demands for research in the country, and adopted the new models of world research institutions. The larger scale entrepreneurs and trade associations carried out several technological research programs aimed at the benefit of their members. In order to avoid having few contributors of the resources and many beneficiaries of this effort, the intervention of the Government was sought with the purpose of changing these "voluntary contributions" into "mandatory contributions or tributes". These contributions are assumed and paid for by a group or sector for a specific purpose and administered, by means of a contract with the National Government, by their respective associations. These conditions grant them the character of parafiscal, term embodied in the articles of the constitution of 1991. The article presents an evaluation of the parafiscal nature of the agriculture and livestock sector as an instrument of economic intervention and the legal, jurisprudence and doctrinal bases on the nature of the parafiscal revenues. Likewise, the fiscal control of the resources, the jurisdiction for the solution of conflicts and the coercion mechanisms that the administrator of the parafiscal fund can use to collect the obligations are evaluated. The particular case of the Oil Palm Development Fund is taken as an example of the parafiscal nature of the agriculture and livestock sector in the country, in its purpose of channeling resources to finance activities of interest to the palm growers sector, such as research, technology transfer and the impact of these activities in the competitiveness of the sector | en-US |
| dc.description | El sector agropecuario tuvo que enfrentar un proceso de apertura e internacionalización de la economía Colombiana en la década del noventa. Para poder sobrevivir en este nuevo esquema comercial el agricultor tuvo que organizarse de manera más empresarial, ajustar sus costos de producción, desarrollar investigación para obtener mayor productividad y mejor calidad en sus productos, aprovechar las economías de escala y diseñar programas de comercialización para sus productos. Por su parte, el Estado debía hacer su tarea proporcionando los recursos para incrementar la investigación, la transferencia de tecnología y una asistencia técnica adecuada para poder mejorar la competitividad sectorial. Sin embargo, las prioridades de nuestro país impidieron que fluyeran la capacitación del recurso humano y el fortalecimiento de Centros de investigación y transferencia de tecnología. El sector privado afrontó, en gran medida, las demandas de investigación en el país, las cuales financia con recursos propios y adoptó los nuevos modelos de los institutos mundiales de investigación. Los empresarios de mayor escala y los gremios adelantaron algunos programas de investigación tecnológica, los cuales estaban encaminados al beneficio de sus afiliados. Con el fin de evitar que fueran pocos los aportantes de los recursos y muchos los beneficiarios de este esfuerzo se acudió a la intervención del Estado con el fin de convertir dichos "aportes voluntarios" en "aportes o tributos obligatorios" | es-ES |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Fedepalma | es-ES |
| dc.relation | https://publicaciones.fedepalma.org/index.php/palmas/article/view/1224/1224 | |
| dc.rights | Derechos de autor 2017 Revista Palmas | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-nd/4.0 | es-ES |
| dc.source | Revista Palmas; Vol. 28 Núm. 3 (2007); 11-35 | es-ES |
| dc.source | 0121-2923 | |
| dc.subject | palma de aceite | es-ES |
| dc.subject | elaeis guineensis | es-ES |
| dc.subject | impuestos | es-ES |
| dc.subject | política fiscal | es-ES |
| dc.subject | investigación | es-ES |
| dc.subject | Fondo de Fomento Palmero (Colombia) | es-ES |
| dc.subject | Colombia | es-ES |
| dc.subject | sector palmicultor | es-ES |
| dc.title | Parafiscal Development Revenues: Legal Nature and Impact on the Colombian Oil Palm Sector | en-US |
| dc.title | Rentas parafiscales de fomento : naturaleza jurídica e impacto en el sector palmero colombiano | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
