Social investment law or tax reform?
Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which re...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6574
- Fecha de publicación:
- 2022
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- eng
spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/12070
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/13949
https://repositorio.uptc.edu.co/handle/001/12070
- Palabra clave:
- Colombia
reforma tributaria
- Rights
- License
- Copyright (c) 2022 Luis Eudoro Vallejo Zamudio
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2022-02-222024-07-05T18:44:54Z2024-07-05T18:44:54Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/1394910.19053/01203053.v41.n73.2022.13949https://repositorio.uptc.edu.co/handle/001/12070Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which replaced the previous one, did become law, and the third was withdrawn by the President due to the pressure caused by the national strike. The different taxreform proposals of the Duque administration have had flashy names, perhaps to try to neutralize social rejection, but, even if he wants to sweeten their content and repercussions, they are basically tax reforms and that is how they should be named.La ley 2155 de 2021 sancionada por el presidente de la República el 14 de septiembre del año anterior es la última reforma tributaria de las cuatro que presentó en su gobierno. La primera, la tumbó la corte constitucional por vicios de forma; la segunda, que reemplazó la anterior que sí se convirtió en Ley; la tercera, que fue retirada por el presidente debido a la presión ejercida por el paro nacional y la última, conocida como de inversión social. La diferentes propuestas de reforma de la administración Duque se han denominado con nombres llamativos para evitar la presión que la sociedad pueda realizar, cuando todos sabemos que por más que se quiera obnubilar sus alcances y repercusiones, en el fondo son reformas tributarias y así deberían titularse.application/pdfapplication/pdftext/xmlengspaengspaUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11464https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11572https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/13354Copyright (c) 2022 Luis Eudoro Vallejo Zamudiohttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf75http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 41 No. 73 (2022); 11-13Apuntes del Cenes; Vol. 41 Núm. 73 (2022); 11-132256-57790120-3053Colombiareforma tributariaSocial investment law or tax reform?¿Ley de inversión social o reforma tributaria?info:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6574http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a158http://purl.org/coar/version/c_970fb48d4fbd8a85Vallejo Zamudio, Luis Eudoro001/12070oai:repositorio.uptc.edu.co:001/120702025-07-18 12:12:58.751metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co |
| dc.title.en-US.fl_str_mv |
Social investment law or tax reform? |
| dc.title.es-ES.fl_str_mv |
¿Ley de inversión social o reforma tributaria? |
| title |
Social investment law or tax reform? |
| spellingShingle |
Social investment law or tax reform? Colombia reforma tributaria |
| title_short |
Social investment law or tax reform? |
| title_full |
Social investment law or tax reform? |
| title_fullStr |
Social investment law or tax reform? |
| title_full_unstemmed |
Social investment law or tax reform? |
| title_sort |
Social investment law or tax reform? |
| dc.subject.es-ES.fl_str_mv |
Colombia reforma tributaria |
| topic |
Colombia reforma tributaria |
| description |
Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which replaced the previous one, did become law, and the third was withdrawn by the President due to the pressure caused by the national strike. The different taxreform proposals of the Duque administration have had flashy names, perhaps to try to neutralize social rejection, but, even if he wants to sweeten their content and repercussions, they are basically tax reforms and that is how they should be named. |
| publishDate |
2022 |
| dc.date.accessioned.none.fl_str_mv |
2024-07-05T18:44:54Z |
| dc.date.available.none.fl_str_mv |
2024-07-05T18:44:54Z |
| dc.date.none.fl_str_mv |
2022-02-22 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article |
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http://purl.org/coar/resource_type/c_2df8fbb1 |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6574 |
| dc.type.version.spa.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a158 |
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http://purl.org/coar/resource_type/c_6574 |
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publishedVersion |
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https://revistas.uptc.edu.co/index.php/cenes/article/view/13949 10.19053/01203053.v41.n73.2022.13949 |
| dc.identifier.uri.none.fl_str_mv |
https://repositorio.uptc.edu.co/handle/001/12070 |
| url |
https://revistas.uptc.edu.co/index.php/cenes/article/view/13949 https://repositorio.uptc.edu.co/handle/001/12070 |
| identifier_str_mv |
10.19053/01203053.v41.n73.2022.13949 |
| dc.language.none.fl_str_mv |
eng spa |
| dc.language.iso.spa.fl_str_mv |
eng spa |
| language |
eng spa |
| dc.relation.none.fl_str_mv |
https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11464 https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11572 https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/13354 |
| dc.rights.en-US.fl_str_mv |
Copyright (c) 2022 Luis Eudoro Vallejo Zamudio http://creativecommons.org/licenses/by-nc-sa/4.0 |
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http://purl.org/coar/access_right/c_abf2 |
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http://purl.org/coar/access_right/c_abf75 |
| rights_invalid_str_mv |
Copyright (c) 2022 Luis Eudoro Vallejo Zamudio http://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf75 http://purl.org/coar/access_right/c_abf2 |
| dc.format.none.fl_str_mv |
application/pdf application/pdf text/xml |
| dc.publisher.en-US.fl_str_mv |
Universidad Pedagógica y Tecnológica de Colombia |
| dc.source.en-US.fl_str_mv |
Apuntes del Cenes; Vol. 41 No. 73 (2022); 11-13 |
| dc.source.es-ES.fl_str_mv |
Apuntes del Cenes; Vol. 41 Núm. 73 (2022); 11-13 |
| dc.source.none.fl_str_mv |
2256-5779 0120-3053 |
| institution |
Universidad Pedagógica y Tecnológica de Colombia |
| repository.name.fl_str_mv |
Repositorio Institucional UPTC |
| repository.mail.fl_str_mv |
repositorio.uptc@uptc.edu.co |
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1839633795250126848 |