Economic analysis of issues related to local taxation and tax principles

Esperanza Buitrago Diaz, Juan Rafael Bravo Gaviria

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

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.
Translated title of the contributionEconomic analysis of issues related to local taxation and tax principles
Original languageSpanish
Title of host publicationLa crisis de los impuestos locales
Subtitle of host publicationEl caso del ICA, alumbrado público y estampillas
EditorsE. Buitrago Díaz
Place of PublicationBogota
PublisherEditorial Universidad del Rosario
Chapter2
Pages123-200
Number of pages76
ISBN (Electronic)978-95-8738-700-1
ISBN (Print)978-95-8738-699-8
Publication statusPublished - 30 Apr 2016

Publication series

SeriesColección Textos de Jurisprudencia

Keywords

  • Trade tax
  • Local taxation
  • Stamp duties/taxes

Cite this

Buitrago Diaz, E., & Bravo Gaviria, J. R. (2016). Análisis económico de la problemática de los impuestos locales y los principios de la tributación. In E. Buitrago Díaz (Ed.), La crisis de los impuestos locales: El caso del ICA, alumbrado público y estampillas (pp. 123-200). Editorial Universidad del Rosario. Colección Textos de Jurisprudencia