Is it fair tax burden in Colombia
This essay analyzes the Colombian tax system which is characterized by Permanent changes that generate instability to the tax payers, complexity to its interpretation and inequality in its distribution. Taking into account the need for fiscal resources to meet the public expenditure, Colombian Congr...
- Autores:
-
Cubides Garzon, Yannethe Cristina
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/6382
- Acceso en línea:
- https://hdl.handle.net/10654/6382
- Palabra clave:
- IMPUESTOS – COLOMBIA
HACIENDA PUBLICA - COLOMBIA
REFORMA TRIBUTARIA
Taxation
Equity
Efficiency
Tax Burden
Income distribution
Income tax
Withholding
Tributación
Equidad
Eficiencia
Carga tributaria
Distribución del ingreso
Impuesto a la Renta
Retenciones en la fuente
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
