The 1935 tax reform and the strengthening of direct taxation in Colombia by Toscano, Oliver Mora

Subjects:

Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010 by Guerrero, Plinio Atanael Guerrero

Subjects: “…taxation decentralization…”

El papel de los tributos en los fallos del mercado by Romero Becerra, John Tairo

Subjects:

Analysis of behavior of sales tax due to implementation of national consumption tax by Corredor-López, Luisa Fernanda

Subjects: “…taxation reform…”

Financial Inclusion, Electronic Payment Methods and Tax Evasion: Economic Analysis and Application in Argentina by Pedroni, Florencia Verónica, Pesce, Gabriela, Briozzo, Anahí

Subjects: “…taxation…”

The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment   by Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando

“…In Colombia it is traditional that discussions about tax reforms indicate that corporate taxation is so burdensome that it drives away the investment and slows down economic growth, which is why preferential tax treatments or tax cuts are promoted. …”

The Washington Consensus: some Implications for Latin America by Castañeda Rodríguez, Víctor Mauricio, Díaz Bautista, Omar

“…However, and after more than 25 years of application, many results achieved under the said consensus in economic and social matters are contradictory; therefore, this document reviews some shortcomings of its design and considers certain recommendations of adjustment, particularly in taxation. The paper states that the lack of internal consistency of the model and the weakness of certain assumptions on which it was based, such as the alleged inefficiency of State, limited the fulfillment of its objectives.…”

Motorcycle taxi transport service and accidents rate: a stochastic analysis in Popayan, Colombia by Gómez-Sánchez , Andrés Mauricio, Fajardo-Hoyos, Claudia Liceth, Sarmiento-Castillo, Juliana Isabel

“…The objective of this document is to investigate the determinants of the number of accidents related to motorcycle taxation in the city of Popayán, Colombia. The lack of official information on this illegal economic activity led to an incidental sampling made up of 306 individuals, surveyed in the second half of 2019. …”

Accounting training research at universities of Tunja by Molina-Hurtado, Yudy Alexandra, Fonseca-Gordillo, José Eustacio

“…The results show that the training of public accountants in Tunja, is framed in areas such as auditing, finances, taxation, international financial reporting standards and costs. …”

El Consenso de Washington : algunas implicaciones para América Latina by Castañeda Rodríguez, Víctor Mauricio, Díaz Bautista, Omar, Universidad Jorge Tadeo Lozano (Colombia)

Tendencias investigativas de las NIIF en el mundo. Un análisis a partir de redes semánticas by Delgado Merchán, Mayerli Johanna

Brechas en el uso de Internet : un frente de acción a la zaga en Colombia by Martínez Coral, Patricia Eugenia

Fenotificación y genotificación de Streptococcus agalactiae en leche cruda de tanques y cantinas para la comercialización en el departamento de Boyacá by Dallos Báez, Alix Eugenia