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...

• Autor Principal: Celi Masache, Maryuri Elizabeth (author)
• Outros autores: Ajila Castillo, Verónica Vanessa (author), Sarmiento Vélez, Johana Cristina (author)
• Formato: article
• Idioma: spa
• Publicado: 2025
• Subjects: extra-fiscality; fiscality; tax; principles; transparency; public administration; revenue collection; purpose; extrafiscalidad; fiscalidad; impuesto; principios; administración pública; transparencia; recaudación; finalidad
• Acceso en liña: https://revistas.uasb.edu.ec/index.php/foro/article/view/5483