La importancia de la tributación indirecta en los sistemas tributarios modernos es una realidad que no puede perderse de vista y que hoy representa un porcentaje más que relevante en la financiación del gasto público en Colombia. Es así como, al lado de los tributos tradicionales como ocurre con el IVA, desde la Ley 1607 del 2012 se han venido incorporando tributos como el impuesto nacional al consumo y otros cuya finalidad no necesariamente es fiscal, sino extrafiscal, y se integran en el ordenamiento, como es el caso de los tributos medioambientales. Bajo estas consideraciones, constituye un imperativo para la academia describir, analizar y criticar los diferentes elementos sustanciales y procedimentales que subyacen al diseño jurídico de la normatividad y la aplicación de estos impuestos en un contexto en el cual el objeto imponible del consumo cobra –como hemos señalado– una especial relevancia en el orden jurídico económico. Es así como en el informe de la Comisión de Beneficios Fiscales, del 2021, en el cual se hicieron varias recomendaciones, cobraron especial importancia las distorsiones en materia de IVA y la conveniencia de que este coexista con tributos de carácter similar como el impuesto nacional al consumo.
eBook - PDF
Análisis Crítico de la Tributación indirecta en el ordenamiento jurídico colombiano
- 330 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Análisis Crítico de la Tributación indirecta en el ordenamiento jurídico colombiano
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Yes, you can access Análisis Crítico de la Tributación indirecta en el ordenamiento jurídico colombiano by Roberto Carlos Insignares Gómez, Camilo Perdomo Guilombo in PDF and/or ePUB format, as well as other popular books in Social Sciences & Sociology. We have over 1.5 million books available in our catalogue for you to explore.