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

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    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. repec:idb:brikps:11998 is not listed on IDEAS
    4. 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.
    5. 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, November.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
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