Payroll taxes in Colombia
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Resumen
"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"."
Palabras clave
Política Tributaria
Parafiscales
Impuestos de Nomina
Impuesto a los Salarios
Impuestos
JEL
J29
J32