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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Автори:	López Acero, Héctor Fernando, Chaparro Parra, Monica Shirley
Формат:	Online
Мова:	spa eng
Опубліковано:	Universidad Pedagógica y Tecnológica de Colombia 2014
Предмети:	Collection fiscal contribution direct taxes indirect taxes. Recaudo tributario imposición fiscal impuestos directos impuestos indirectos.
Онлайн доступ:	https://revistas.uptc.edu.co/index.php/cenes/article/view/3101