Payroll taxes in Colombia

"This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the same sector"."

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Bibliographic Details
Main Authors: Alm, James, López, Hugo
Published: 2017-04-17T20:27:43Z
Subjects:Impuesto a los Salarios, Tributación, Colombia, Payroll taxes, Taxes,
Online Access:http://hdl.handle.net/11445/2428
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