Beyond Tax Collection: The limits of Extra-Fiscality

The study of extrafiscal taxes as instruments of public policy requires considering the theory of the Policy Cycle, which posits that public policies go through a series of stages: problem identification, policy formulation, adoption, implementation, evaluation, and termination. Therefore, public po...

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Autore principale: Celi Masache, Maryuri Elizabeth (author)
Altri autori: Ajila Castillo, Verónica Vanessa (author), Sarmiento Vélez, Johana Cristina (author)
Natura: article
Lingua:spa
Pubblicazione: 2025
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Accesso online:https://revistas.uasb.edu.ec/index.php/foro/article/view/5483
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