The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment  

In Colombia it is traditional that discussions about tax reforms indicate that corporate taxation is so burdensome that it drives away the investment and slows down economic growth, which is why preferential tax treatments or tax cuts are promoted. This is, in fact, what is behind the most recent ta...

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Main Authors:	Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando
格式:	Online
语言:	spa
出版:	Universidad Pedagógica y Tecnológica de Colombia 2020
主题:	corporate income tax; investment; foreign direct investment; effective tax rate; financing law; impuesto sobre la renta empresarial; inversión; inversión extranjera directa; tasa efectiva de tributación; Ley de Financiamiento;
在线阅读:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10493