Tax reform: scope and limitations

In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) thatgoes into effect since January 2015, which, according to Santos, “it does not affect neitherthe middle class of the country nor the small and medium companies”. The President alsostressed that the new tax revenu...

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Main Author: Vallejo Zamudio, Luis E.
Format: Online
Language:spa
eng
Published: Universidad Pedagógica y Tecnológica de Colombia 2015
Online Access:https://revistas.uptc.edu.co/index.php/cenes/article/view/3535
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author Vallejo Zamudio, Luis E.
author_facet Vallejo Zamudio, Luis E.
author_sort Vallejo Zamudio, Luis E.
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description In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) thatgoes into effect since January 2015, which, according to Santos, “it does not affect neitherthe middle class of the country nor the small and medium companies”. The President alsostressed that the new tax revenues “are used for social and productive investment”.
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spelling oai:oai.revistas.uptc.edu.co:article-35352022-06-17T21:34:01Z Tax reform: scope and limitations La reforma tributaria: alcances y limitaciones Vallejo Zamudio, Luis E. In the last days of 2014, the President passed the new tax reform (Law 1739 of 2014) thatgoes into effect since January 2015, which, according to Santos, “it does not affect neitherthe middle class of the country nor the small and medium companies”. The President alsostressed that the new tax revenues “are used for social and productive investment”. En los últimos días de 2014, el presidente de la República sancionó la nueva reforma tributaria (Ley 1739 de 2014) que rige a partir de enero de 2015, la cual, según Santos,“no afecta a la clase media del país ni a las pequeñas ni medianas empresas”. El presidente insistió, además, en que los nuevos ingresos tributarios “se destinan ainversiones sociales y productivas”. Universidad Pedagógica y Tecnológica de Colombia 2015-05-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://revistas.uptc.edu.co/index.php/cenes/article/view/3535 10.19053/22565779.3535 Apuntes del Cenes; Vol. 34 No. 59 (2015); 10-13 Apuntes del Cenes; Vol. 34 Núm. 59 (2015); 10-13 2256-5779 0120-3053 spa eng https://revistas.uptc.edu.co/index.php/cenes/article/view/3535/3138 https://revistas.uptc.edu.co/index.php/cenes/article/view/3535/3140 Copyright (c) 2015 Luis E. Vallejo Zamudio http://creativecommons.org/licenses/by-nc-sa/4.0
spellingShingle Vallejo Zamudio, Luis E.
Tax reform: scope and limitations
title Tax reform: scope and limitations
title_alt La reforma tributaria: alcances y limitaciones
title_full Tax reform: scope and limitations
title_fullStr Tax reform: scope and limitations
title_full_unstemmed Tax reform: scope and limitations
title_short Tax reform: scope and limitations
title_sort tax reform scope and limitations
url https://revistas.uptc.edu.co/index.php/cenes/article/view/3535
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