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...
Główni autorzy: | López Acero, Héctor Fernando, Chaparro Parra, Monica Shirley |
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Format: | Online |
Język: | spa eng |
Wydane: |
Universidad Pedagógica y Tecnológica de Colombia
2014
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Hasła przedmiotowe: | |
Dostęp online: | https://revistas.uptc.edu.co/index.php/cenes/article/view/3101 |
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