Tax reform: scope and limitations

In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) thatgoes into effect since January 2015, which, according to Santos, “it does not affect neitherthe middle class of the country nor the small and medium companies”. The President alsostressed that the new tax revenu...

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Tipo de recurso:
http://purl.org/coar/resource_type/c_6758
Fecha de publicación:
2015
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
eng
OAI Identifier:
oai:repositorio.uptc.edu.co:001/11921
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/3535
https://repositorio.uptc.edu.co/handle/001/11921
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Copyright (c) 2015 Luis E. Vallejo Zamudio
Description
Summary:In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) thatgoes into effect since January 2015, which, according to Santos, “it does not affect neitherthe middle class of the country nor the small and medium companies”. The President alsostressed that the new tax revenues “are used for social and productive investment”.