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...

Full description

Autores:
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
Palabra clave:
Rights
License
Copyright (c) 2015 Luis E. Vallejo Zamudio
id REPOUPTC2_9d155da27d39bd53247c65aa463bd6ec
oai_identifier_str oai:repositorio.uptc.edu.co:001/11921
network_acronym_str REPOUPTC2
network_name_str RiUPTC: Repositorio Institucional UPTC
repository_id_str
spelling 2015-05-062024-07-05T18:44:33Z2024-07-05T18:44:33Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/353510.19053/22565779.3535https://repositorio.uptc.edu.co/handle/001/11921In 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”.En los últimos días de 2014, el presidente de la República sancionó la nueva reforma tributaria (Ley 1739 de 2014) que rige a partir de enero de 2015, la cual, según Santos,“no afecta a la clase media del país ni a las pequeñas ni medianas empresas”. El presidente insistió, además, en que los nuevos ingresos tributarios “se destinan ainversiones sociales y productivas”.application/pdfapplication/pdfspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/3535/3138https://revistas.uptc.edu.co/index.php/cenes/article/view/3535/3140Copyright (c) 2015 Luis E. Vallejo Zamudiohttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf259http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 34 No. 59 (2015); 10-13Apuntes del Cenes; Vol. 34 Núm. 59 (2015); 10-132256-57790120-3053Tax reform: scope and limitationsLa reforma tributaria: alcances y limitacionesinfo:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6758http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a342http://purl.org/coar/version/c_970fb48d4fbd8a85Vallejo Zamudio, Luis E.001/11921oai:repositorio.uptc.edu.co:001/119212025-07-18 12:13:34.446metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Tax reform: scope and limitations
dc.title.es-ES.fl_str_mv La reforma tributaria: alcances y limitaciones
title Tax reform: scope and limitations
spellingShingle Tax reform: scope and limitations
title_short Tax reform: scope and limitations
title_full Tax reform: scope and limitations
title_fullStr Tax reform: scope and limitations
title_full_unstemmed Tax reform: scope and limitations
title_sort Tax reform: scope and limitations
description 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”.
publishDate 2015
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:44:33Z
dc.date.available.none.fl_str_mv 2024-07-05T18:44:33Z
dc.date.none.fl_str_mv 2015-05-06
dc.type.none.fl_str_mv info:eu-repo/semantics/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.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6758
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_970fb48d4fbd8a342
format http://purl.org/coar/resource_type/c_6758
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/3535
10.19053/22565779.3535
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/11921
url https://revistas.uptc.edu.co/index.php/cenes/article/view/3535
https://repositorio.uptc.edu.co/handle/001/11921
identifier_str_mv 10.19053/22565779.3535
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/3535/3138
https://revistas.uptc.edu.co/index.php/cenes/article/view/3535/3140
dc.rights.en-US.fl_str_mv Copyright (c) 2015 Luis E. Vallejo Zamudio
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_abf259
rights_invalid_str_mv Copyright (c) 2015 Luis E. Vallejo Zamudio
http://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf259
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
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; Vol. 34 No. 59 (2015); 10-13
dc.source.es-ES.fl_str_mv Apuntes del Cenes; Vol. 34 Núm. 59 (2015); 10-13
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
_version_ 1839633837142835200

Publicaciones similares