Political decentralization and taxes in the 1991 Charter
In any form of State, the territorial entities have the possibility of establishing the elements of one or more taxes (generating event, taxable base, active and passive subjects, and tariff). These can be previously determined by law, which would be the most genuine form of political decentralizati...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/15891
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692
https://repositorio.uptc.edu.co/handle/001/15891
- Palabra clave:
- Descentralización política
impuestos
competencia impositiva
tópica jurídica
regiones
entidades territoriales
Political decentralization
taxes
tax competition
legal topic
regions
territorial entities
- Rights
- License
- http://creativecommons.org/licenses/by-nc-sa/4.0