Las reformas tributarias en Colombia durante el periodo 1990 - 2012: un recurso transitorio a los problemas coyunturales de financiamiento del gobierno, sus efectos en el recaudo y su relación con la desigualdad e informalidad laboral
This article provides a description and analysis of the impact of tax reforms enacted in Colombia is presented from 1990-2012 in the behavior of fiscal deficits, illustrating the effects on total collection and its relation to inequality and informality. The work is theoretical type - reflective and...
| Autor Principal: | Fuentes Ballestas, Julieth Katerine |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/4417 |
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| Sumario: |
This article provides a description and analysis of the impact of tax reforms enacted in Colombia is presented from 1990-2012 in the behavior of fiscal deficits, illustrating the effects on total collection and its relation to inequality and informality. The work is theoretical type - reflective and was based on a documentary and descriptive research, supported both specialized and text reports and official figures. The results indicate that tax reforms are incidental to the problems of government funding negatively influencing inequality and informality alternatives. |
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