Equity and ethics in the Colombian tax collection: 1990-2010
This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the ta...
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| Format: | Online |
| Language: | spa eng |
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Universidad Pedagógica y Tecnológica de Colombia
2014
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 |
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| author | López Acero, Héctor Fernando Chaparro Parra, Monica Shirley |
| author_facet | López Acero, Héctor Fernando Chaparro Parra, Monica Shirley |
| author_sort | López Acero, Héctor Fernando |
| collection | OJS |
| description | This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-3101 |
| institution | Revista Apuntes del Cenes |
| language | spa eng |
| publishDate | 2014 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-31012022-06-17T21:33:56Z Equity and ethics in the Colombian tax collection: 1990-2010 Equidad y ética en el recaudo tributario colombiano: 1990-2010 López Acero, Héctor Fernando Chaparro Parra, Monica Shirley Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos. This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue. El presente artículo pretende analizar la problemática de inequidad en el sistema impositivo colombiano, particularmente de los años 1990-2010, a la luz de unos determinantes éticos heredados a partir del proceso de colonización española. Aunque la Constitución Política manifiesta el principio de equidad tributaria, lo cierto es que las reformas fiscales realizadas a partir de la década de los noventa han conducido a hacer el sistema impositivo aún más inequitativo. Frente a ello cabría indagar si el problema está más asociado a inconvenientes de tipo administrativo y técnico, o si el complejo ético característico del colombiano determina de manera importante el desarrollo dado al tema fiscal. Universidad Pedagógica y Tecnológica de Colombia 2014-11-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf text/html application/pdf https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 10.19053/22565779.3101 Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-108 Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 83-108 2256-5779 0120-3053 spa eng https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/2808 https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5111 https://revistas.uptc.edu.co/index.php/cenes/article/view/3101/5146 Copyright (c) 2014 Héctor Fernando López Acero, Monica Shirley Chaparro Parra http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos. López Acero, Héctor Fernando Chaparro Parra, Monica Shirley Equity and ethics in the Colombian tax collection: 1990-2010 |
| title | Equity and ethics in the Colombian tax collection: 1990-2010 |
| title_alt | Equidad y ética en el recaudo tributario colombiano: 1990-2010 |
| title_full | Equity and ethics in the Colombian tax collection: 1990-2010 |
| title_fullStr | Equity and ethics in the Colombian tax collection: 1990-2010 |
| title_full_unstemmed | Equity and ethics in the Colombian tax collection: 1990-2010 |
| title_short | Equity and ethics in the Colombian tax collection: 1990-2010 |
| title_sort | equity and ethics in the colombian tax collection 1990 2010 |
| topic | Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos. |
| topic_facet | Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos. |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 |
| work_keys_str_mv | AT lopezacerohectorfernando equityandethicsinthecolombiantaxcollection19902010 AT chaparroparramonicashirley equityandethicsinthecolombiantaxcollection19902010 AT lopezacerohectorfernando equidadyeticaenelrecaudotributariocolombiano19902010 AT chaparroparramonicashirley equidadyeticaenelrecaudotributariocolombiano19902010 |
