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Subject: Tax administration. Document Type: Artículo

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Title: Reflexión histórica sobre el IVA en Colombia y sus implicaciones en la jurisprudencia nacional / Historical reflection on VAT in Colombia and its implications for national jurisprudence
Author: Berdejo, Eder / Villasmil Molero, Milagros
Language: Español
Repository: 57
Subject: Reflexión histórica / Impuesto sobre el Valor Agregado (IVA) / Jurisprudencia / Tributo / Historical reflection / Value Added Tax (IVA) / Jurisprudence / Tax

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Title: El principio de justicia en la tributación
Author: Vargas Restrepo, Carlos Mario
Language: Español
Repository: 57
Subject: Justicia / Impuesto / Carga tributaria / Sistema tributario / Justice / Tax / Tax burden / Tax system

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Title: Tax Audits as Scarecrows : Evidence from a Large-Scale Field Experiment
Author: Bérgolo Sosa, Marcelo / Ceni, Rodrigo / Cruces, Guillermo / Giaccobasso, Matías / Perez-Truglia, Ricardo
Language: Inglés
Repository: 37
Subject: Ciencias Económicas / Tax / Evasion / Audits / Penalties / Frictions

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