Evolución del sistema tributario colombiano: un análisis desde su competitividad (2000-2018)

During the past years, Colombia has gone through different tax reforms, which have required the Government to attend to the particular needs that history is presenting, this attention is translated into an expense or an investment that has to be carried out to in such a way to fulfill the establishe...

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Autores:
Tipo de recurso:
Fecha de publicación:
2020
Institución:
Universidad de América
Repositorio:
Lumieres
Idioma:
spa
OAI Identifier:
oai:repository.uamerica.edu.co:20.500.11839/8171
Acceso en línea:
https://hdl.handle.net/20.500.11839/8171
Palabra clave:
Competitividad
Desarrollo internacional
Reformas Tributarias
Competitiveness
International development
Tax reforms
Tesis y disertaciones académicas
Rights
License
Atribución – No comercial
Description
Summary:During the past years, Colombia has gone through different tax reforms, which have required the Government to attend to the particular needs that history is presenting, this attention is translated into an expense or an investment that has to be carried out to in such a way to fulfill the established goals. In addition to the above, it is a trend that in recent years, the main concern of the countries is to be comparable, and thereby compete against each other in order to create an environment of collective improvement in which the rules of the game for investment and development are at a similar level in almost all countries in the world, therefore the need arises to study how this evolution has been in terms of the tax system and how it has been related to this desire to compete and be competitive in order to show itself as a more visible country and with better guarantees for investment, the well-being of the population and joint development.