La crisis de los impuestos locales: El caso del ICA, alumbrado público y estampillas: The crisis of local taxation: the trade tax, energy tax and stamp duties

Economic and legal analysis of local taxation and fiscal autonomy of local entities. Whilst establishing the impact of fiscal autonomy the book brings a close review of the trade tax, energy tax and stamp duties. In addition to the international comparative law study in Latin America and some European countries, the work presents the result of a comparison of the taxes under the research scope in more than 80 municipalities in Colombia showing a worrying scenario for domestic local taxation in Colombia and in the understanding of tax autonomy at the subnational level