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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Source: | Derecho Público, ISSN 1909-7778, Nº. 35, 2015 |
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dialnet-ar-18-ART00010067412019-02-24Eficacia normativa en materia tributariaLozano Rodríguez, EleonoraRamírez Ocampo, Andrés Felipeeficacia instrumental y simbólicanormativa tributaria colombiana (1989-2015)instrumental and symbolic efficacyColombian tax regulations (1989-2015)eficácia instrumental e simbólicanormativa tributária colombiana (1989-2015)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.O texto apresenta a discussão sobre os diferentes tipos de eficácia (instrumental e simbólica) caracterizados por García Villegas (1993) e sua aplicabilidade à legislação tributária colombiana. Para isso, descreve a eficácia instrumental das reformas tributárias classificadas em endógenas e exógenas ao pib segundo a metodologia de Romer e Romer (2010), e demonstra a pouca ou nula eficácia deste tipo que têm exibido estas normas no período de 1989-2015. Por último, analisa se esta “ineficácia” se deve a uma simples ineptidão legislativa para produzir os resultados desejados ou se existem outros elementos que possam ser considerados como eficácia simbólica ante este aparente fracasso.El texto presenta la discusión sobre los diferentes tipos de eficacia (instrumental y simbólica) caracterizados por García Villegas (1993) y su aplicabilidad a la legislación tributaria colombiana. Para lograrlo describe la eficacia instrumental de las reformas tributarias clasificadas en endógenas y exógenas al pib según la metodología de Romer y Romer (2010), y demuestra la poca o nula eficacia de este tipo que han exhibido estas normas en el período 1989-2015. Por último, analiza si esta “ineficacia” se debe a una simple ineptitud legislativa para producir los resultados deseados o si existen otros elementos que puedan ser considerados como eficacia simbólica ante este aparente fracaso.2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5589616(Revista) ISSN 1909-7778Derecho Público, ISSN 1909-7778, Nº. 35, 2015spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Derecho Público, ISSN 1909-7778, Nº. 35, 2015
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language |
Spanish
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topic |
eficacia instrumental y simbólica
normativa tributaria colombiana (1989-2015) instrumental and symbolic efficacy Colombian tax regulations (1989-2015) eficácia instrumental e simbólica normativa tributária colombiana (1989-2015) |
spellingShingle |
eficacia instrumental y simbólica
normativa tributaria colombiana (1989-2015) instrumental and symbolic efficacy Colombian tax regulations (1989-2015) eficácia instrumental e simbólica normativa tributária colombiana (1989-2015) Lozano Rodríguez, Eleonora Ramírez Ocampo, Andrés Felipe Eficacia normativa en materia tributaria |
description |
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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format |
Article
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author |
Lozano Rodríguez, Eleonora
Ramírez Ocampo, Andrés Felipe |
author_facet |
Lozano Rodríguez, Eleonora
Ramírez Ocampo, Andrés Felipe |
author_sort |
Lozano Rodríguez, Eleonora
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title |
Eficacia normativa en materia tributaria
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title_short |
Eficacia normativa en materia tributaria
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title_full |
Eficacia normativa en materia tributaria
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title_fullStr |
Eficacia normativa en materia tributaria
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title_full_unstemmed |
Eficacia normativa en materia tributaria
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title_sort |
eficacia normativa en materia tributaria
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publishDate |
2015
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url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5589616
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_version_ |
1709744208240181248
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