Tributación de pequeños contribuyentes y regímenes simplificados en Colombia

From the different tensions present in the taxation of small contributors in the international context, the paper locates the evolution of the colombian tax law concluding that suffers from a logical and coherent design that facilitates the formalization and tax compliance for small taxpayers.

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Bibliographic Details
Main Author: Lozano Rodríguez, Eleonora
Format: Article
Language:Spanish
Published: Universidad de Los Andes 2014
Subjects:
Tributación
pequeños contribuyentes
regímenes tributarios simplificados
Ley 1429 de 2010
Ley 1607 de 2012
Taxation
small taxpayers
simplified tax regimes
Law 1429 of 2010
Law 1607 of 2012
Tributação
pequenos contribuintes
regimes tributários simplificados
Lei 1429 de 2010
Lei 1607 de 2012
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4759065
Source:Revista Derecho Privado: (Universidad de los Andes), ISSN 1909-7794, Nº. 51, 201414 pags.
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Tributación de pequeños contribuyentes y regímenes simplificados en Colombia
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