Payroll taxes in Colombia

"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 b...

Descripción completa

Detalles Bibliográficos
Autores Principales: Alm, James, López, Hugo
Publicado: 2015
Acceso en línea: