Social investment law or tax reform?
Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which re...
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| Format: | Online |
| Language: | eng spa |
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Universidad Pedagógica y Tecnológica de Colombia
2022
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/13949 |
| _version_ | 1801705968413704192 |
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| author | Vallejo Zamudio, Luis Eudoro |
| author_facet | Vallejo Zamudio, Luis Eudoro |
| author_sort | Vallejo Zamudio, Luis Eudoro |
| collection | OJS |
| description | Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which replaced the previous one, did become law, and the third was withdrawn by the President due to the pressure caused by the national strike. The different taxreform proposals of the Duque administration have had flashy names, perhaps to try to neutralize social rejection, but, even if he wants to sweeten their content and repercussions, they are basically tax reforms and that is how they should be named. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-13949 |
| institution | Revista Apuntes del Cenes |
| language | eng spa |
| publishDate | 2022 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-139492023-08-23T03:23:26Z Social investment law or tax reform? ¿Ley de inversión social o reforma tributaria? Vallejo Zamudio, Luis Eudoro Colombia reforma tributaria Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which replaced the previous one, did become law, and the third was withdrawn by the President due to the pressure caused by the national strike. The different taxreform proposals of the Duque administration have had flashy names, perhaps to try to neutralize social rejection, but, even if he wants to sweeten their content and repercussions, they are basically tax reforms and that is how they should be named. La ley 2155 de 2021 sancionada por el presidente de la República el 14 de septiembre del año anterior es la última reforma tributaria de las cuatro que presentó en su gobierno. La primera, la tumbó la corte constitucional por vicios de forma; la segunda, que reemplazó la anterior que sí se convirtió en Ley; la tercera, que fue retirada por el presidente debido a la presión ejercida por el paro nacional y la última, conocida como de inversión social. La diferentes propuestas de reforma de la administración Duque se han denominado con nombres llamativos para evitar la presión que la sociedad pueda realizar, cuando todos sabemos que por más que se quiera obnubilar sus alcances y repercusiones, en el fondo son reformas tributarias y así deberían titularse. Universidad Pedagógica y Tecnológica de Colombia 2022-02-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf text/xml https://revistas.uptc.edu.co/index.php/cenes/article/view/13949 10.19053/01203053.v41.n73.2022.13949 Apuntes del Cenes; Vol. 41 No. 73 (2022); 11-13 Apuntes del Cenes; Vol. 41 Núm. 73 (2022); 11-13 2256-5779 0120-3053 eng spa https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11464 https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/11572 https://revistas.uptc.edu.co/index.php/cenes/article/view/13949/13354 Copyright (c) 2022 Luis Eudoro Vallejo Zamudio http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Colombia reforma tributaria Vallejo Zamudio, Luis Eudoro Social investment law or tax reform? |
| title | Social investment law or tax reform? |
| title_alt | ¿Ley de inversión social o reforma tributaria? |
| title_full | Social investment law or tax reform? |
| title_fullStr | Social investment law or tax reform? |
| title_full_unstemmed | Social investment law or tax reform? |
| title_short | Social investment law or tax reform? |
| title_sort | social investment law or tax reform |
| topic | Colombia reforma tributaria |
| topic_facet | Colombia reforma tributaria |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/13949 |
| work_keys_str_mv | AT vallejozamudioluiseudoro socialinvestmentlawortaxreform AT vallejozamudioluiseudoro leydeinversionsocialoreformatributaria |
