Extrafiscality for environmental purposes in the consumption tax in Colombia

This investigation article approaches, initially, the foundations of the environmental taxation and its advance in the Colombian legal system, like preamble to the contemplation of the extrafiscality characteristics of one of the main tributes in Colombian taxation: the Tax on the Sales - VAT. Theor...

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Detalles Bibliográficos
Autores Principales: Trejo Cruz, Yesenia del Carmen, Ome Barahona, Anayibe
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2016