IDEAS home Printed from https://ideas.repec.org/b/ext/derech/840.html
   My bibliography  Save this book

Los Tributos Territoriales En El Ordenamiento Jurídico Colombiano.Un Análisis Crítico

Author

Listed:
  • Julio Roberto Piza (editor)

Abstract

La obra Los tributos territoriales en el ordenamiento jurídico colombiano. Un aálisis crítico está encaminada a profundizar en el estudio y reconocimiento del poder tributario ejercido por las entidades territoriales, el cual encuentra su justificación en el principio de " autonomía de las entidades territoriales" consagrado en la constitución política de 1991. Mediante un análisis normativo, doctrinal y jurisprudencial, esta edición, que resulta del proceso de actualización del libro Régimen impositivo de las entidades territoriales en Colombia, revisa las tipologías tributarias del orden territorial e invita al lector a dar una mirada actual y crítica a la propuesta de descentralización y autonomía que los municipios, departamentos y distritos han implementado en materia presupuestal e impositiva.

Suggested Citation

  • Julio Roberto Piza (editor), 2016. "Los Tributos Territoriales En El Ordenamiento Jurídico Colombiano.Un Análisis Crítico," Books, Universidad Externado de Colombia, Facultad de Derecho, number 840, October.
    • Handle: RePEc:ext:derech:840
    as

    Download full text from publisher

    File URL: https://publicaciones.uexternado.edu.co
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Comisión de Expertos para la Equidad y la Competitividad Tributaria, 2015. "Comisión de Expertos para la Equidad y la Competitividad Tributaria. Informe Final presentado al Ministro de Hacienda y Crédito Público," Libros Fedesarrollo 14445, Fedesarrollo.
    2. Eduardo Wiesner D., 2003. "Descentralización y equidad en América Latina: enlaces institucionales y de política," Coyuntura Social 12928, Fedesarrollo.
    3. Ana María Iregui & Jorge Ramos & Luz Amparo Saavedra, 2001. "Análisis de la Descentralización Fiscal en Colombia," Borradores de Economia 175, Banco de la Republica de Colombia.
    4. Castro, Jaime & Lavagna, Roberto & De la Cruz, Rafael & Campbell, Tim & Maluquer i Amorôs, Salvador & Tarrach i Colls, Anna & Williams, Anthony & Stein, Ernesto H. & Pio Júnior, Álvaro & Herrera, Víct, 2010. "La alternativa local: Descentralización y desarrollo económico," IDB Publications (Books), Inter-American Development Bank, number 242.
    5. Jorge E. Espitia, 2004. "La descentralización fiscal y el crecimiento económico: evidencia para Colombia," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 22(46-1), pages 186-248, December.
    6. Comisión de Expertos & Ricardo Bonilla & Rosario Córdoba & Alfredo Lewin & Oscar Darío Morales & Soraya Montoya & Guillermo Perry & Julio Roberto Piza, 2015. "Comisión de Expertos para la Equidad y la Competitividad Tributaria. Informe Final presentado al Ministro de Hacienda y Crédito Público," INFORMES DE INVESTIGACIÓN 014445, FEDESARROLLO.
    7. Jaime Castro & Roberto Lavagna & Rafael de la Cruz & Tim Campbell & Salvador Maluquer i Amorôs & Anna Tarrach i Colls & Anthony Williams & Ernesto H. Stein & Álvaro Pio Júnior & Víctor Manuel Herrera , 2010. "La alternativa local: Descentralización y desarrollo económico," IDB Publications (Books), Inter-American Development Bank, number 11998 edited by Rafael de la Cruz & Carlos R. Pineda Mannheim & Caroline Pöschl, February.
    8. repec:idb:brikps:11998 is not listed on IDEAS
    9. Brennan, Geoffrey & Buchanan, James M., 1978. "Tax instruments as constraints on the disposition of public revenues," Journal of Public Economics, Elsevier, vol. 9(3), pages 301-318, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jaime Bernal Cuellar & Jairo Parra Quijano & Humberto Sierra Porto & Alejandro raneli Arteaga & Luisa Fernanda Caldas Botero & Jason Alexander Andrade Castro & Laura Sofía Zambrano Salazar, 2016. "Reflexiones Jurídicas Sobre El Proceso De Paz," Books, Universidad Externado de Colombia, Facultad de Derecho, number 839, October.
    2. Vicente Espinoza & Violeta Rabi & Valentina Ulloa & Emmanuelle Barozet, 2019. "Decision-Making and Informal Political Institutions in Chilean Sub-National Public Investment," Public Organization Review, Springer, vol. 19(1), pages 21-43, March.
    3. George Crowley & Russell Sobel, 2011. "Does fiscal decentralization constrain Leviathan? New evidence from local property tax competition," Public Choice, Springer, vol. 149(1), pages 5-30, October.
    4. Cont, Walter & Porto, Alberto, 2014. "Personal and regional redistribution through public finance in a federal setting," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(4), pages 563-578.
    5. Antonio José Orozco-Gallo, 2017. "Un análisis del gasto público en salud de los entes territoriales colombianos," Chapters, in: Jaime Bonet & Karelys Guzmán-Finol & Lucas Wilfried Hahn-De-Castro (ed.), La salud en Colombia: una perspectiva regional, chapter 10, pages 315-364, Banco de la Republica de Colombia.
    6. Barón-Rivera, Juan David & Meisel-Roca, Adolfo, 2004. "La descentralización y las disparidades económicas regionales en Colombia en la década de 1990," Chapters, in: Meisel-Roca, Adolfo (ed.), Macroeconomía y regiones en Colombia, chapter 4, pages 152-217, Banco de la Republica de Colombia.
    7. Kai Konrad & Stergios Skaperdas, 2012. "The market for protection and the origin of the state," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 50(2), pages 417-443, June.
    8. Russell Sobel & George Crowley, 2014. "Do intergovernmental grants create ratchets in state and local taxes?," Public Choice, Springer, vol. 158(1), pages 167-187, January.
    9. Tobias Franz, 2019. "Why ‘Good Governance’ Fails: Lessons from Regional Economic Development in Colombia," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 43(4), pages 776-785, July.
    10. Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2022. "The Weak State Trap," Economica, London School of Economics and Political Science, vol. 89(354), pages 293-331, April.
    11. Bonet-Morón, Jaime Alfredo, 2007. "Desequilibrios regionales en la política de descentralización en Colombia," Chapters, in: Fernández, Manuel & Guerra-Curvelo, Weildler & Meisel-Roca, Adolfo (ed.), Políticas para reducir las desigualdades regionales en Colombia, chapter 3, pages 44-81, Banco de la Republica de Colombia.
    12. Jaime Bonet, 2006. "Fiscal decentralization and regional income disparities: evidence from the Colombian experience," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 40(3), pages 661-676, August.
    13. Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007. "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper 5224, University Library of Munich, Germany.
    14. Igancio Lozano & Jorge Ramos & Hernán Rincón, 2007. "Implicaciones Fiscales y Sectoriales de la Reforma a las Transferencias Territoriales en Colombia," Borradores de Economia 437, Banco de la Republica de Colombia.
    15. Jeffrey M. Kulik & Natalia Ermasova, 2018. "Tax Expenditure Limitations (TELs) and State Expenditure Structure in the USA," Public Organization Review, Springer, vol. 18(1), pages 53-69, March.
    16. Ligia Alba Melo-Becerra, 2016. "Sub-national fiscal policy under cooperative and non-cooperative models," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 253-279, January.
    17. Gonzalo Restrepo Quintero & Daphne Alvarez Villa, 2005. "Ley 617 de 2000 y su impacto fiscal territorial," Ensayos Sobre Economía Regional (ESER) 3139, Banco de la República - Economía Regional.
    18. Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
    19. Camilo Alvis & Cristian Castrillón, 2013. "Tamano óptimo del gasto público colombiano: una aproximación desde la teoría del crecimiento endógeno," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, December.
    20. Equipo DDDR & Javier PEREZ BURGOS & Natalie GÓMEZ ARTEAGA & Dalma ARIZA HERNANDEZ & M. Juliana RUIZ HAKSPIEL, 2018. "Medición del Desempeno Municipal: hacia una gestión orientada a resultados," Archivos de Economía 16207, Departamento Nacional de Planeación.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ext:derech:840. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Carolina Esguerra (email available below). General contact details of provider: http://www.uexternado.edu.co/derecho .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.