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: | , |
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| Published: |
2017-04-18T21:16:17Z
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| Subjects: | Política Tributaria, Parafiscales, Impuestos de Nomina, Impuesto a los Salarios, Impuestos, |
| Online Access: | http://hdl.handle.net/11445/1019 |
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| Summary: | "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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