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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| Format: | Online |
| Langue: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2021
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| Accès en ligne: | https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692 |
