Sobre el concepto de reforma tributaria estructural

This article proposes a discussion about what a structural tax reform should be, setting a focus on economic, social and environmental perspectives.  At the beginning, it analyzes the basic foundations that have motivated the latest tax reforms in Colombia and Latin America. This allows to point out...

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Bibliographic Details
Main Authors: Vargas Restrepo, Carlos Mario, Jiménez López, José David, Alzate Giraldo, Julieth Sorany
Format: Article
Language:Spanish
Published: 2022
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Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=10242364
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