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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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5589616 |
| Source: | Derecho Público, ISSN 1909-7778, Nº. 35, 2015 |
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| Summary: |
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 exogenous to the GDP according to the methodology of Romer and Romer (2010), and shows little or no effectiveness of the instrumental efficacy of tax reforms between 1989-2015. Finally, this piece analyzes whether this “inefficiency” is due to a simple legislative ineptitude to produce the desired results or if there are other elements that could be considered effectively symbolic to this apparent failure. |
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