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Doctoral thesis
License: CC BY NC ND
Data sources: UnpayWall
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Recolector de Ciencia Abierta, RECOLECTA
Doctoral thesis . 2009
License: CC BY NC ND
Data sources: Recolector de Ciencia Abierta, RECOLECTA
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Recolector de Ciencia Abierta, RECOLECTA
Doctoral thesis . 2009
Data sources: Recolector de Ciencia Abierta, RECOLECTA
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GREDOS
Doctoral thesis . 2009
Data sources: GREDOS
https://doi.org/10.14201/gredo...
Doctoral thesis . 2019 . Peer-reviewed
Data sources: Crossref
https://dx.doi.org/10.14201/gr...
Thesis
Data sources: Microsoft Academic Graph
GREDOS
Doctoral thesis . 2009
Data sources: GREDOS
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El impuesto de industria y comercio como un impuesto sobre la renta local

descriptionPublicationkeyboard_double_arrow_right Doctoral thesis , Thesis 24 Jul 2019 Spain Publisher:Ediciones Universidad de Salamanca
Authors: Quiñones Montealegre, Antonio;

doi: 10.14201/gredos.18283

handle: 10366/18283

El impuesto de industria y comercio como un impuesto sobre la renta local

Abstract

Este trabajo versa sobre el tributo local a los negocios, vigente en Colombia desde hace más de un siglo, aunque su formulación legal actual data de veinticuatro años.Su objetivo es analizar la competencia tributaria territorial, la naturaleza del impuesto a los negocios, denominado en Colombia impuestode Industria y Comercio, los problemas que presenta y, luego, con base en los impuestos similares de los países citados, presentar una propuesta que solucione la inconstitucionalidad y la ineficiencia del impuesto en Colombia.

Country
Spain
Related Organizations
Keywords

Industria, Impuestos, Impuesto de Renta Local, Industry, Trade, Colombia, Taxes, Local Income Tax, Comercio, Poder tributario local

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green