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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Fecha de publicación:: 2014

Institución:: Universidad Pedagógica y Tecnológica de Colombia

Repositorio:: RiUPTC: Repositorio Institucional UPTC

Idioma:: spa
eng

id	REPOUPTC2_3b6261588e2d14d29259033294dcb06c
oai_identifier_str	oai:repositorio.uptc.edu.co:001/11911
network_acronym_str	REPOUPTC2
network_name_str	RiUPTC: Repositorio Institucional UPTC
repository_id_str
spelling	2014-11-262024-07-05T18:44:26Z2024-07-05T18:44:26Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/310110.19053/22565779.3101https://repositorio.uptc.edu.co/handle/001/11911This 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 tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue.El presente artículo pretende analizar la problemática de inequidad en el sistema impositivo colombiano, particularmente de los años 1990-2010, a la luz de unos determinantes éticos heredados a partir del proceso de colonización española. Aunque la Constitución Política manifiesta el principio de equidad tributaria, lo cierto es que las reformas fiscales realizadas a partir de la década de los noventa han conducido a hacer el sistema impositivo aún más inequitativo. Frente a ello cabría indagar si el problema está más asociado a inconvenientes de tipo administrativo y técnico, o si el complejo ético característico del colombiano determina de manera importante el desarrollo dado al tema fiscal. application/pdftext/htmlapplication/pdfspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/3101/2808https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5111https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5146Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parrahttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf6http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-108Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-1082256-57790120-3053Collectionfiscal contributiondirect taxesindirect taxes.Recaudo tributarioimposición fiscalimpuestos directosimpuestos indirectos.Equity and ethics in the Colombian tax collection: 1990-2010Equidad y ética en el recaudo tributario colombiano: 1990-2010info:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a89http://purl.org/coar/version/c_970fb48d4fbd8a85López Acero, Héctor FernandoChaparro Parra, Monica Shirley001/11911oai:repositorio.uptc.edu.co:001/119112025-07-18 12:12:58.573metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv	Equity and ethics in the Colombian tax collection: 1990-2010
dc.title.es-ES.fl_str_mv	Equidad y ética en el recaudo tributario colombiano: 1990-2010
title	Equity and ethics in the Colombian tax collection: 1990-2010
spellingShingle	Equity and ethics in the Colombian tax collection: 1990-2010 Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos.
title_short	Equity and ethics in the Colombian tax collection: 1990-2010
title_full	Equity and ethics in the Colombian tax collection: 1990-2010
title_fullStr	Equity and ethics in the Colombian tax collection: 1990-2010
title_full_unstemmed	Equity and ethics in the Colombian tax collection: 1990-2010
title_sort	Equity and ethics in the Colombian tax collection: 1990-2010
dc.subject.en-US.fl_str_mv	Collection fiscal contribution direct taxes indirect taxes.
topic	Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos.
dc.subject.es-ES.fl_str_mv	Recaudo tributario imposición fiscal impuestos directos impuestos indirectos.
description	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 tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue.
publishDate	2014
dc.date.accessioned.none.fl_str_mv	2024-07-05T18:44:26Z
dc.date.available.none.fl_str_mv	2024-07-05T18:44:26Z
dc.date.none.fl_str_mv	2014-11-26
dc.type.none.fl_str_mv	info:eu-repo/semantics/article
dc.type.en-US.fl_str_mv	Peer reviewed Article
dc.type.coar.fl_str_mv	http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.fl_str_mv	http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.version.spa.fl_str_mv	info:eu-repo/semantics/publishedVersion
dc.type.coarversion.spa.fl_str_mv	http://purl.org/coar/version/c_970fb48d4fbd8a89
status_str	publishedVersion
dc.identifier.none.fl_str_mv	https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 10.19053/22565779.3101
dc.identifier.uri.none.fl_str_mv	https://repositorio.uptc.edu.co/handle/001/11911
url	https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 https://repositorio.uptc.edu.co/handle/001/11911
identifier_str_mv	10.19053/22565779.3101
dc.language.none.fl_str_mv	spa eng
dc.language.iso.spa.fl_str_mv	spa eng
language	spa eng
dc.relation.none.fl_str_mv	https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/2808 https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5111 https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5146
dc.rights.en-US.fl_str_mv	Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parra http://creativecommons.org/licenses/by-nc-sa/4.0
dc.rights.coar.fl_str_mv	http://purl.org/coar/access_right/c_abf2
dc.rights.coar.spa.fl_str_mv	http://purl.org/coar/access_right/c_abf6
rights_invalid_str_mv	Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parra http://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf6 http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv	application/pdf text/html application/pdf
dc.publisher.en-US.fl_str_mv	Universidad Pedagógica y Tecnológica de Colombia
dc.source.en-US.fl_str_mv	Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-108
dc.source.es-ES.fl_str_mv	Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-108
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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Equity and ethics in the Colombian tax collection: 1990-2010

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