Contexto y comparaciones del sistema tributario de Estonia y Colombia
Fecha
2022-03-24Registro en:
Pedreros Tovar, J. (2022). Contexto y comparaciones del sistema tributario de Estonia y Colombia. [Reflexión académica, Universidad Santo Tomás]. Repositorio
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Pedreros Tovar, Juan Carlos
Institución
Resumen
Estonia is the country with the best tax system in the world according to the International Tax Competitiveness Index that rates the member countries of the Organization for Economic Cooperation and Development, a group to which Colombia recently belongs. There are several factors that determine the success in tax matters of a nation and understanding its context is extremely relevant to understand it; learning is part of the improvement processes and having as a reference the success of solid and stable structures with which there is interaction can be decisive in decision making. Observing how, when, where, why and how many taxes are imposed in the territory of whoever holds the title of "the best", more than generating sentiment, they can be tools with which to build better processes.