Abstract

LOPEZ ACERO, Héctor Fernando  and  CHAPARRO PARRA, Mónica Shirley. Equity and ethics in the Colombian tax collection: 1990-2010. Apuntes del Cenes [online]. 2014, vol.33, n.58, pp.83-108. ISSN 0120-3053.

This article aims to analyze the problematic of inequity in the Colombian tax system, particularly of the years 1990-2010, from ethical determinants inherited from the process of Spanish colonization. Although the Political Constitution expresses the principle of tax equity, the truth is that the tax reforms carried out since the 1990s have led to even more inequitable tax system. In response we could find out if the problem is more associated with disadvantages of administrative and technical type, or if the ethical complex typical of the Colombian significantly determines the development given to the fiscal issue.

Keywords : tax collection; fiscal contribution; direct taxes; indirect taxes; equity; ethics; State.

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