masterThesis
El lobby y sus efectos en la reforma tributaria del 2012
Fecha
2016Autor
Angulo Cardona, Diana
Institución
Resumen
This research aims to answer the following question: What are the forms and effects of the lobby in the discussion of the tax reform of 2012? For this purpose, first a contextualization of the lobby that would put coyunturalmente historical and what has been its evolution and background of the proposed tax reform are needed done. Second, a theoretical review is done from the different approaches to studying the lobby in order to understand what their actors, as are their tactics and ways, and what its effects. Subsequently, using qualitative case study methodology against the tax reform of 2012 identifying stakeholders, their demands, changes achieved and ways lobby was done. Finally, we compared the regulations of countries like the US, UK, Scotland and supranational organizations like the European Union governing the exercise lobbying, identifying advantages and disadvantages and special mention is made to the bill underway in Colombia giving some recommendations.