On the concept of structural tax reform

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...

Descripción completa

Detalles Bibliográficos
Autores principales: Vargas Restrepo, Carlos Mario, Jiménez López, José David, Alzate Giraldo, Julieth Sorany
Formato: Revistas
Lenguaje:Español
Publicado: Universidad de Cartagena 2022
Acceso en línea:https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/4208