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...

Полное описание

Библиографические подробности

Главные авторы:	López Acero, Héctor Fernando, Chaparro Parra, Monica Shirley
Формат:	Online
Язык:	spa eng
Опубликовано:	Universidad Pedagógica y Tecnológica de Colombia 2014
Предметы:	Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos.
Online-ссылка:	https://revistas.uptc.edu.co/index.php/cenes/article/view/3101