Eficacia normativa en materia tributaria
This text presents a discussion of the different types of efficacy (instrumental and symbolic) characterized by Garcia Villegas (1993) and its applicability to the Colombian tax legislation. In doing so, this piece describes the instrumental efficacy of tax reforms classified as endogenous and exoge...
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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2015
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5589616 |
Source: | Derecho Público, ISSN 1909-7778, Nº. 35, 2015 |
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