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  • The tax reforms implemented in the last 30 years in Colombia have configured a State subordinated to the guidelines of the World Bank, the International Monetary Fund, the Inter-American Development Bank and the World Trade Organization, among other institutions. These reforms are characterized by a restitutive rather than structural dynamic, based on regressive and indirect tax impositions, which seek to achieve the precepts of the free market. It is necessary to observe these years of tax reforms in order to appreciate the dynamics of fiscal policy in the country, and to postulate structural solutions to the fiscal crisis of the State, which was aggravated by Covid-19. (xsd:string)
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?:dateModified
  • 2021 (xsd:gyear)
?:datePublished
  • 2021 (xsd:gyear)
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  • true (xsd:boolean)
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  • es (xsd:string)
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?:issn
  • 2344-7125 ()
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  • 2 (xsd:string)
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?:name
  • Reformas tributarias en Colombia 1990-2020 y su papel en la configuración de la crisis fiscal del Estado (xsd:string)
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  • Zeitschriftenartikel (xsd:string)
  • journal_article (en)
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  • GESIS-SSOAR (xsd:string)
  • In: Revista Kavilando, 13, 2021, 2, 227-244 (xsd:string)
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?:urn
  • urn:nbn:de:0168-ssoar-96131-2 ()
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  • 13 (xsd:string)