Publicación: Tributación medioambiental en Colombia. Otros impuestos al consumo: carbono, bolsas plásticas, gasolina y ACPM
dc.contributor.author | Sánchez Muñoz, César Jasith | |
dc.date.accessioned | 2017-12-13 00:00:00 | |
dc.date.accessioned | 2022-09-09T21:02:22Z | |
dc.date.available | 2017-12-13 00:00:00 | |
dc.date.available | 2022-09-09T21:02:22Z | |
dc.date.issued | 2017-12-13 | |
dc.description.abstract | El artículo da cuenta de la relación de exacciones en el ordenamiento jurídico colombiano con fines extrafiscales que, teóricamente, buscan la protección del medioambiente, aunque en algunos casos su origen tiene un fin recaudatorio, en la medida en que la estructura del hecho generador no estaría configurado para buscar que los sujetos pasivos del gravamen redireccionaran su conducta. | spa |
dc.description.abstract | The article gives an account of the relation of exactions in the Colombian legal system for extra-fiscal purposes that, theoretically, seek the protection of the environment, although in some cases its origin has a collection purpose, to the extent that the structure of the generating fact would not be configured to look for taxpayers to re-target their conduct. | eng |
dc.format.mimetype | application/pdf | spa |
dc.format.mimetype | text/html | spa |
dc.format.mimetype | application/xml | spa |
dc.identifier.doi | 10.18601/16926722.n11.05 | |
dc.identifier.eissn | 2346-2434 | |
dc.identifier.issn | 1692-6722 | |
dc.identifier.uri | https://bdigital.uexternado.edu.co/handle/001/10781 | |
dc.identifier.url | https://doi.org/10.18601/16926722.n11.05 | |
dc.language.iso | spa | spa |
dc.publisher | Centro de Estudios Fiscales | spa |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5228/6295 | |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5228/9165 | |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5228/9281 | |
dc.relation.citationedition | Núm. 11 , Año 2017 : Julio-Diciembre | spa |
dc.relation.citationendpage | 112 | |
dc.relation.citationissue | 11 | spa |
dc.relation.citationstartpage | 95 | |
dc.relation.ispartofjournal | Revista de Derecho Fiscal | spa |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/ | spa |
dc.source | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5228 | spa |
dc.subject | Extrafiscalidad | spa |
dc.subject | Medioambiente | spa |
dc.subject | Impuestos al consumo. | spa |
dc.subject | Extrafiscality | eng |
dc.subject | Environment | eng |
dc.subject | Taxes on consumption. | eng |
dc.title | Tributación medioambiental en Colombia. Otros impuestos al consumo: carbono, bolsas plásticas, gasolina y ACPM | spa |
dc.title.translated | Environmental Taxation in Colombia. Other Taxes on Consumption: Carbon, Plastic bags, Gasoline and ACPM | eng |
dc.type | Artículo de revista | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
dc.type.content | Text | spa |
dc.type.driver | info:eu-repo/semantics/article | spa |
dc.type.local | Journal article | eng |
dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
dc.type.version | info:eu-repo/semantics/publishedVersion | spa |
dspace.entity.type | Publication | |
person.identifier.cvlac | https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001419151 | |
person.identifier.gsid | https://scholar.google.com/citations?hl=es&user=CAKDuoQAAAAJ | |
person.identifier.orcid | 0000-0003-1648-4807 | |
relation.isAuthorOfPublication | 118d3ac5-7ee6-42a6-8eb2-f751c93b3c87 | |
relation.isAuthorOfPublication.latestForDiscovery | 118d3ac5-7ee6-42a6-8eb2-f751c93b3c87 |