Análisis de cuatro propuestas y presentación de una nueva para la modificación del régimen impositivo a los licores en Colombia
The analysis of the regime to liquors in Colombia is carried out, for which we explored how the tax regime and the monopoly of the departmental liquors are today. The importance of the liquor monopoly and the tax on the consumption of liquors is analyzed, not only from the economic point of view, but also from the implications they have of decentralization and territorial autonomy. In tum, a review of the behavior of the liquor market in Colombia is carried out in three dimensions: its historical aspect, its current situation and the challenges it faces both economically and legally.
Fuente:
Universidad Externado de Colombia
Formatos de contenido:
Tesis
