Autonomia tributaria y tributos municipales

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Abstract

This work analyses constitutional and legal approaches to the autonomy of local authorities in the issuance of local taxes. After comparing country approaches around the world and the reality of 80 Colombian Municipalities the study highlights advantages and disadvantages, myths and realities of taxation in the entity closer to individuals: the municipalities and regions
Original languageSpanish
Title of host publicationLa crisis de los impuestos locales: El caso del lCA, alumbrado público y estampillas
EditorsEsperanza Buitrago
Place of PublicationColombia
PublisherEdiciones Universidad del Rosario
Chapter1
Pages9
Number of pages112
ISBN (Print)958738699X
Publication statusPublished - 2016
Event Autonomía Fiscal y Tributaria e Impuestos Locales: Fiscal and Tax autonomy and local taxes - Rosario University , Bogota, Colombia
Duration: 28 Jan 201528 Jan 2015
http://proyectos.andi.com.co/SalPren/Documents/La%20ANDI%20y%20la%20Universidad%20del%20Rosario%20invitan%20al%20seminario%20Autonom%C3%ADa%20Fiscal%20y%20Tributaria%20e%20Impuestos%20Locales.pdf

Seminar

Seminar Autonomía Fiscal y Tributaria e Impuestos Locales
CountryColombia
CityBogota
Period28/01/1528/01/15
Internet address

Keywords

  • Local taxation
  • trade tax
  • stamp duties
  • energy taxation

Cite this

Buitrago Diaz, E. (2016). Autonomia tributaria y tributos municipales. In E. Buitrago (Ed.), La crisis de los impuestos locales: El caso del lCA, alumbrado público y estampillas (pp. 9). Ediciones Universidad del Rosario.