Eficacia normativa en materia tributaria

This text presents a discussion of the different types of efficacy (instrumental and symbolic) characterized by Garcia Villegas (1993) and its applicability to the Colombian tax legislation. In doing so, this piece describes the instrumental efficacy of tax reforms classified as endogenous and exoge...

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Bibliographic Details
Main Authors: Lozano Rodríguez, Eleonora, Ramírez Ocampo, Andrés Felipe
Format: Article
Language:Spanish
Published: 2015
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5589616
Source:Derecho Público, ISSN 1909-7778, Nº. 35, 2015
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