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 language | Spanish |
---|---|
Title of host publication | La crisis de los impuestos locales: El caso del lCA, alumbrado público y estampillas |
Editors | Esperanza Buitrago |
Place of Publication | Colombia |
Publisher | Ediciones Universidad del Rosario |
Chapter | 1 |
Pages | 9 |
Number of pages | 112 |
ISBN (Print) | 958738699X |
Publication status | Published - 2016 |
Event | Autonomía Fiscal y Tributaria e Impuestos Locales: Fiscal and Tax autonomy and local taxes - Rosario University , Bogota, Colombia Duration: 28 Jan 2015 → 28 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 |
---|---|
Country/Territory | Colombia |
City | Bogota |
Period | 28/01/15 → 28/01/15 |
Internet address |
Keywords
- Local taxation
- trade tax
- stamp duties
- energy taxation