| Sumario: | 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 that those reforms have been recurrent, circumstantial, focused on collection and aligned with a market economy. Later on, it collects contributions facing what is understood as a structural reform and finally, proposes conceptual elements that allows strengthening and understanding this concept based on the three perspectives mentioned before.
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