Aspectos críticos del IVA en Colombia: La reforma de 2012
This paper evaluates the vat in Colombia from an evolutionary perspective showing its philosophy vis-à-vis the most recent history of this tax in the country, the distortions that it provokes on the economy and trade and the changes that such tax needs, given its effects and based upon a number of s...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Los Andes
2014
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4759004 |
| Source: | Revista Derecho Privado: (Universidad de los Andes), ISSN 1909-7794, Nº. 51, 201433 pags. |
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