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