Tax reform: scope and limitations
In the last days of 2014, the President sanctioned the new tax reform (Law 1739 of 2014) that goes into effect as from January 2015 which, according to Santos, “does not affect the middle class of the country nor the small and medium-sized companies”. The President also stressed that the new tax rev...
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| Format: | Article |
| Language: | English |
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Universidad Pedagógica y Tecnológica de Colombia
2015-01-01
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| Series: | Apuntes del CENES |
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| Online Access: | http://revistas.uptc.edu.co/revistas/index.php/cenes/article/view/3535/3140 |
| Summary: | In the last days of 2014, the President sanctioned the new tax reform (Law 1739 of 2014) that goes into effect as from January 2015 which, according to Santos, “does not affect the middle class of the country nor the small and medium-sized companies”. The President also stressed that the new tax revenues “are earmarked for social and productive investment”. |
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| ISSN: | 0120-3053 2256-5779 |