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Análisis Crítico del sistema sancionador tributario en Colombia. Actualizado con la Ley 1943 de 2018

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  • César Sánchez

Abstract

Esta obra analiza, desde el punto de vista de la jurisprudencia, la doctrina oficial y la práctica, el sistema sancionador tributario colombiano y da cuenta de los vacíos así como de las tensiones constitucionales de este sistema. Así mismo, plantea reflexiones y soluciones a las problemáticas de la regulación. Se incluye no solo el régimen tributario, sino que abarca el cambiario, el aduanero, los precios de transferencia y la Unidad Especial de Gestión Pensional y Parafiscales (UGPP).

Suggested Citation

  • César Sánchez, 2019. "Análisis Crítico del sistema sancionador tributario en Colombia. Actualizado con la Ley 1943 de 2018," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1081, August.
    • Handle: RePEc:ext:derech:1081
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    References listed on IDEAS

    as
    1. Fernando Hinestrosa, 2007. "Tratado de las obligaciones. Concepto, estructura, vicisitudes," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 3, volume 1, number 67, August.
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