Los tributos vinculados

The Entailed Tributes;
Os Tributos Vinculados

dc.creatorPlazas-Vega, Mauricio
dc.date.accessioned2018-03-07T14:31:44Z
dc.date.available2018-03-07T14:31:44Z
dc.date.created2018-03-07T14:31:44Z
dc.date.issued2010
dc.identifierhttp://repository.urosario.edu.co/handle/10336/16616
dc.description.abstractThe tripartite division of tributes on taxes, tax rates, and contributions has been a controversial issue. There exist those who believe that tax rates are not independent tributes, but just prices. Some scholars argue that contributions are not more than taxes. The author considers this classification fundamental for obtaining an integrated vision in the field of Public Revenues. To verify his argument the author looks over and analyzes the different assumptions about the configuration of taxes, tax rates, and contributions. Likewise, the author examines legal doctrines and judicial decisions to support his argument.
dc.languagespa
dc.publisherUniversidad del Rosario
dc.relationhttps://revistas.urosario.edu.co/index.php/sociojuridicos/article/view/178/139
dc.rightshttp://creativecommons.org/licenses/by-nc/4.0
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rightsAbierto (Texto completo)
dc.rightsCopyright (c) 2014 Estudios Socio-Jurídicos
dc.sourceEstudios Socio-Jurídicos; Vol. 2, Núm. 1 (2000); 97-172
dc.sourceEstudios Socio-Jurídicos; Vol. 2, Núm. 1 (2000); 97-172
dc.sourceRevista Estudios Socio-Jurídicos; Vol. 2, Núm. 1 (2000); 97-172
dc.source2145-4531
dc.source0124-0579
dc.sourceinstname:Universidad del Rosario
dc.sourcereponame:Repositorio Institucional EdocUR
dc.subjectderecho
dc.subjectcontribuciones especiales
dc.subjecttributos vinculados
dc.titleLos tributos vinculados
dc.titleThe Entailed Tributes
dc.titleOs Tributos Vinculados
dc.typearticle


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