Algunos aspectos de los fundamentos de la tributación

Isidro Hernández Rodríguez

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: The purpose of the document is to expose the historical and economic foundations of taxation. It shows how the main currents of economic thought raise the fundamentals of the levies, traces the historical trajectory to show the foundations and how the basic elements of taxation change according to the development that societies reach. It exposed how the principles on which taxes are based on, according to historiography differ in essential aspects from those posed by economic theories. While historical events indicate that taxation is linked to the construction and reconstruction of the State, political power, in economic theory these relations are discarded and the analytical interest focuses on the effects that taxation has on the process of accumulation of income and market equilibrium.

Keywords: Taxes; distribution; efficiency; equity; social classes; State; and fiscal federalism (search for similar items in EconPapers)
JEL-codes: B1 H2 H7 N4 (search for similar items in EconPapers)
Pages: 46
Date: 2018-08
References: Add references at CitEc
Citations:

Downloads: (external link)
https://fce.unal.edu.co/media/files/CentroEditoria ... ntos-economia-93.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022859

Access Statistics for this paper

More papers in Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC.
Bibliographic data for series maintained by Facultad de Ciencias Económicas Unal ().