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dc.contributor.authorAlm, James
dc.contributor.authorLópez, Hugo
dc.date.accessioned2015-12-10T12:12:34Z
dc.date.accessioned2016-01-21T02:38:59Z
dc.date.accessioned2017-04-18T21:16:17Z
dc.date.accessioned2017-06-17T18:12:36Z
dc.date.available2015-12-10T12:12:34Z
dc.date.available2016-01-21T02:38:59Z
dc.date.available2017-04-18T21:16:17Z
dc.date.available2017-06-17T18:12:36Z
dc.date.issued2002-12
dc.identifier.urihttp://hdl.handle.net/11445/1019
dc.description"This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the same sector"."en
dc.subjectPolítica Tributariaspa
dc.subjectParafiscalesspa
dc.subjectImpuestos de Nominaspa
dc.subjectImpuesto a los Salariosspa
dc.subjectImpuestosspa
dc.titlePayroll taxes in Colombiaspa
dc.description.jelJ29
dc.description.jelJ32
dc.archivoRepor_Diciembre_2002_Aim_y_Lopez.pdf


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