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

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  • 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, December.
    • Handle: RePEc:ext:derech:840
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    References listed on IDEAS

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    3. 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.
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