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Table 1 Waler Sources of Earmarkit In Colmba

|armarkd<br>PuAld/<br>Agency|Lgal<br>!nstrmseot|Tax/l2venu<br>_Sees_|Tea at e|Purpose.|
|---|---|---|---|---|
|||A.<br>Revenue Soaring|||
|Tax Alseance<br>(Stuado<br>Fiscal)|Law46/1971(<br>lementing<br>Article<br>IU<br>of1949<br>Conetitution)|94ational<br>CurreAt**SevenUe**<br>Kilu<br>armarked&avomes|132 (1975)<br>142 (1974)<br>152 (tbereafter)|Of transfer,<br>702-<br>basis<br>of<br>popul_tion<br>s<br>1d<br>j02<br>ared<br>equally<br>_<br>departents<br>territories<br>adtbh Sp ecil<br>Distriet<br>oflogota.<br>Ofamontreceived<br>byeachjuris-<br>diction,<br>742 ftr<br>Reional<br>Education<br>**Fuads**(F;R)<br>..n<br>*05.r<br>Sectioal<br>**Nesltb**Servicee<br>(SS).|
|**Salee Tax tranfer**<br>(Ceeoen a lasvent..)|L_<br>331548|**gales tax revestu**|10t**(1949)**<br>202 (1970)<br>302(1971)|**Mulcipal activitils. secondary**<br>educetioo<br>edthe<br>'ectionol<br>pension<br>fund.<br>The varieos a",area<br>allocated<br>to<br>**saeb**<br>**were altoree**b) LAw 22/1973,<br>ta<br>**43/1975 -.s Deers.**132/1993.|
||_LW_12,1196|Valueadded**toarvees**<br>**9.**<br>**Mat**<br>%al Level|**30.3(1994)**<br>32.0(1997)<br>34.5(1948)<br>37.5<br>**(1999)**<br>41.0(1990)<br>45.0 (1991)<br>50.0(1992)|**Por**<br>**micipal activites.**.*p.<br>**s"all**<br>**somnicipalities.**<br>**Amounts**alsofor<br>uationl<br>territories,<br>**sectioal**socisl<br>security<br>**fund, and**tl<br>Itnatituro<br>beografico<br>Agu,tia<br>**Codazsi**(IGlC)**sand**<br>Ecula<br>Suerlior<br>**de**A6vinistracion<br>Publie<br>(gI).|
|3.<br>P?OE<br>(Pood<br>d4<br>Priton<br>**de**<br>sortesorioe)|Dt.444/1967<br>(Arttele<br>229)|CI?valuec<br>aerchandise<br>iports|1.52|**Encourageand**prmote<br>diversification<br>of**sxorts.**|
||Dt. 2366/1974<br>(Article<br>6)|CIF valueof**merchandise**<br>imports|3.72<br>(5tfron 1991)||
||LW 75/1994|Ctr value ofmerchandise<br>imports|62||
|4.<br>Eixlvy<br>Fund (rondo<br>vial<br>Eacional)|Lw43(1947)<br>**arndDecree**<br>2962(1968)<br>Law30(1982)|ltfinery<br>price<br>per gallon<br>of**gasoline sod**ACP<br>Rsfin<br>ry price<br>pergallon<br>ofgasoline<br>andACPR|1142**and**53.52<br>respectively<br>Ccl.S13.S0<br>per<br>gallon|Highwayinveooetnt<br>program vith<br>102<br>golng to**RationalFund**for Neighborhood<br>2oads(FondaNaCiOnal**de**Casinos<br>Yecinalesor FnCV); 102 for national<br>railways<br>(Forrocarriles<br>Nacion al<br>de Colombia)<br>l<br>**and**52 forurban<br>transport<br>operatious<br>(Corporacion<br>Financiers<br>deTransportsor CFT)|
|5.9UA(Servicio<br>Nacional<br>Aprendisij)|Decree11/1957<br>(Article<br>9)|Payroll<br>of private<br>enterprises|12 &au.ally|Progrms<br>of technical<br>skills<br>training.|
||_Lw_<br>53/1963<br>(Articles<br>2<br>and5)|Payrolls<br>of public<br>industrial<br>**sod**commercial<br>*tterpriees<br>**enddixe4**<br>enterprises|22anally||
|||Private Enterpris*e|22a=ually||
|||Payrolls<br>ofcentral.<br>department.<br>territories,<br>unicipalities<br>andBogota<br>Dt goverrAmets.|0.52 &otmally||
|ICIU(tnetituto<br>Colonbiano<br>de**Nienetar**<br>Fmiliar)|_LW_75/1968<br>(Article<br>63)|Sale price<br>ofsalt|122|Programs of protection<br>of<br>children<br>**and**the foaily|
||LW 7/1979<br>(Article<br>**39)**|Payrolle<br>of Public<br>enterprises<br>Payrolls<br>of Privet.<br>enterprise|22anusally<br>22annAually||
||LW89/1999|P*yrolls<br>of Private<br>andPublic<br>enterpriss|32 ans lly||
|eemeesation Funds(Csjas<br>deComeneecism<br>FPmili|n.*.|Payrolls<br>of Private<br>sLterprises|42|Pmily<br>allowaces<br>and*oci'<br>investmantel<br>varioue<br>private<br>**ivstm**<br>**nt**t.|
|AM(Podo<br>haronmtit<br>al<br>Iacimoal)|LW3/1977 end Isolutlon<br>9042/1192|Internatonal<br>**Peeseagers**|9$15 per<br>passenger|Coetruction.<br>Lehabilitetion<br>nd^larginnt<br>ofAirports|
||ta,,lution<br>1510/1995|International<br>**Passengers**|Col.$500<br>per<br>**pasenger**||