SciELO - Scientific Electronic Library Online

 
vol.21 issue37LUCHANDO INFRUCTUOSAMENTE CONTRA LA HIDRA: UN MODELO SENCILLO DEL NARCOTRÁFICO¿HAN AUMENTADO EL RECAUDO LAS REFORMAS TRIBUTARIAS EN BOGOTÁ? author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Article

Indicators

Related links

  • On index processCited by Google
  • Have no similar articlesSimilars in SciELO
  • On index processSimilars in Google

Share


Cuadernos de Economía

Print version ISSN 0121-4772

Abstract

RODRIGUEZ, Jorge Armando. EL IMPUESTO A LAS OPERACIONES FINANCIERAS Y LA EQUIDAD TRIBUTARIA. Cuad. Econ. [online]. 2002, vol.21, n.37, pp.161-180. ISSN 0121-4772.

"The subjects of every state -Adam Smith wrote- ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities". This article explores some features of the Colombian financial transactions tax, adopted in 1998, regarding the distribution of the tax burden. The assessment of the tax is based on the ability to pay principle, whose origin can be traced back to the famous Smith maxim. It should be noted, however, that a full evaluation of the tax would require the consideration of additional criteria, including both efficiency and the uses given to the revenue.

Keywords : taxation; financial transactions; equity.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License