This book delves into the core concepts of the Colombian tax system, emphasizing that taxation is always rooted in legal frameworks, policy considerations, and administrative practices. Tailored for a broad audience, from university students to tax practitioners, it explores current principles and addresses the design of substantive and procedural tax laws, including insights to facilitate understanding of certain international taxation issues. Furthermore, readers will gain a perspective on the rights and obligations that comes with the imposition of taxes in Colombia, making this book and essential guide for those facing the challenges of fiscal complexities.


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