@inbook{8cb988082cf14eb1a73fd7b2b353d1fe,
title = "An{\'a}lisis econ{\'o}mico de la problem{\'a}tica de los impuestos locales y los principios de la tributaci{\'o}n",
abstract = "This chapter analyses local taxation in Colombia from the perspective of the economic principles of taxation and with an empirical approach to the regulations in force in 80 municipalities. The study focuses on the trade tax, electricity tax and stamps tax demostrating how a number of legal issues end up in a complex, inefficient and unfair system of taxation that discourages economic development in the municipalities analyzed and the country. ",
keywords = "Trade tax, Local taxation, Stamp duties/taxes",
author = "{Buitrago Diaz}, Esperanza and {Bravo Gaviria}, {Juan Rafael}",
year = "2016",
month = apr,
day = "30",
language = "Spanish",
isbn = "978-95-8738-699-8",
series = "Colecci{\'o}n Textos de Jurisprudencia",
publisher = "Editorial Universidad del Rosario",
pages = "123--200",
editor = "{Buitrago D{\'i}az}, E.",
booktitle = "La crisis de los impuestos locales",
address = "Colombia",
}