Political decentralization and taxes in the 1991 Charter

In any form of State, the territorial entities have the possibility of establishing the elements of one or more taxes (generating event, taxable base, active and passive subjects, and tariff). These can be previously determined by law, which would be the most genuine form of political decentralizati...

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Bibliographic Details

Main Author:	Patiño Rojas, Jorge Enrique
Format:	Online
Language:	spa
Published:	Universidad Pedagógica y Tecnológica de Colombia 2021
Subjects:	Descentralización política impuestos competencia impositiva tópica jurídica regiones entidades territoriales Political decentralization taxes tax competition legal topic regions territorial entities
Online Access:	https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692