Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia

Colombia has a structural deficit. It requires a deep tributary reform, which is ignored by the government, since it must check the fiscal covenant with companies, with the richest one percent and one per thousand people of the country. For the national government, it is easier to charge all the foo...

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Autores:
Tipo de recurso:
Article of journal
Fecha de publicación:
2021
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/11003
Acceso en línea:
https://revistas.uan.edu.co/index.php/papeles/article/view/840
https://repositorio.uan.edu.co/handle/123456789/11003
Palabra clave:
Reforma Tributaria
Impuesto al Valor Agregado
ENPH
Ingresos
IVA
Tributary Reform
Valued Added Tax
NHS
Income
VAT
Rights
License
https://creativecommons.org/licenses/by-nc-sa/4.0