Social investment law or tax reform?

Authors

DOI:

https://doi.org/10.19053/01203053.v41.n73.2022.13949

Keywords:

Colombia, reforma tributaria

Abstract

Law 2155 of 2021, called Law of Social Investment and sanctioned by the President of the Republic on September 14 of that year, is the last tax reform of the four presented in his government. The first one was overturned by the Constitutional Court due to procedural defects; the second one, which replaced the previous one, did become law, and the third was withdrawn by the President due to the pressure caused by the national strike. The different tax
reform proposals of the Duque administration have had flashy names, perhaps to try to neutralize social rejection, but, even if he wants to sweeten their content and repercussions, they are basically tax reforms and that is how they should be named.

Downloads

Download data is not yet available.

References

.

Downloads

Published

2022-02-22

How to Cite

Vallejo Zamudio, L. E. (2022). Social investment law or tax reform? . Apuntes Del Cenes, 41(73), 11–13. https://doi.org/10.19053/01203053.v41.n73.2022.13949

Issue

Vol. 41 No. 73 (2022)

Section

Editorial

License

Copyright (c) 2022 Luis Eudoro Vallejo Zamudio

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

By submitting articles for evaluation, the author agrees to transfer the publishing rights to Revista Apuntes del CENES for publishing in any format or mean and that the attached partial use license will be signed.

The journal is under licence Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)