Más allá de la recaudación: los límites de la extrafiscalidad (Sección Abierta)

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...

• Main Author: Celi Masache, Maryuri Elizabeth (author)
• Other Authors: Ajila Castillo, Verónica Vanessa (author), Sarmiento Vélez, Johana Cristina (author)
• Format: article
• Language: spa
• Published: 2025
• Subjects: ADMINISTRACIÓN FISCAL; ADMINISTRACIÓN Y PROCEDIMIENTOS DE IMPUESTOS; RECAUDACIÓN DE IMPUESTOS; POLÍTICA FISCAL; EXTRA-FISCALITY; TAX
• Online Access: http://hdl.handle.net/10644/10583