Equity and ethics in the Colombian tax collection: 1990-2010
This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the ta...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2014
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
eng
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/11911
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/3101
https://repositorio.uptc.edu.co/handle/001/11911
- Palabra clave:
- Collection
fiscal contribution
direct taxes
indirect taxes.
Recaudo tributario
imposición fiscal
impuestos directos
impuestos indirectos.
- Rights
- License
- Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parra
| Summary: | This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue. |
|---|