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