El sistema tributario colombiano: diagnóstico y propuestas de reforma(The Colombian Tax System: A Diagnostic Review and Proposals for Reform)

Leopoldo FergussonMarc Hofstetter2026-03-222026-03-22202210.2139/ssrn.4256954https://doi.org/10.2139/ssrn.4256954https://andeanlibrary.org/handle/123456789/85917esPolitical scienceDerechoHumanitiesGeographyEl sistema tributario colombiano: diagnóstico y propuestas de reforma(The Colombian Tax System: A Diagnostic Review and Proposals for Reform)review