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...

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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.
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Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parra