TY - GEN 
AU - Sarmiento, Juan Pablo E.
PY - 2023
SN - 1229893
UR - http://hdl.handle.net/10818/62545
AB - This paper argues, in primary economies and in besieged democracies such as Colombia, the tax regime lacks a sustainable policy about tax system, and, on the contrary, the tax regime built from exceptional situations and regulatory decisions. The...
AB - Este articulo sostiene que, en economias primarias y en democracias asediadas como Colombia, el regimen tributario carece de una politica tributaria sustentable y, por el contrario, el regimen tributario se construye a partir de situaciones...
LA - spa
PB - Revista Derecho del Estado
KW - Courts
KW - Fiscal policy
KW - Judicial power
KW - Taxation
TI - Exceptional Tax System in Primary Economies, the Colombian Case
DO - 10.18601/01229893.n56.13
ER -