@bachelorthesis{10336/20716,
author = {Ardila Pernett, Maria Paula},
year = {2019},
month = {11},
url = {https://repository.urosario.edu.co/handle/10336/20716},
abstract = {The following proposal was developed around an investigation that was done on the history and development of death taxes, it will review how these taxes have been developed according to the tax and public finance principles, how these taxes work in selected OECD countries and a diagnosis of the current social and economic situation in Colombia and whether there are or have been precedents of death taxes in this country. The above was done in order to determine the need for these taxes, if it is possible to implement them and what would be the most effective way to integrate them into the Colombian tax and legal system.},
keywords = {Impuesto},
keywords = {Tributario},
keywords = {Economía},
keywords = {Ingresos tributarios},
keywords = {Reforma tributaria},
keywords = {Hacienda publica},
title = {Propuesta para la inclusión de los impuestos a muerte al sistema legal y tributario colombiano en vista de los principios de equidad y progresividad},
publisher = {Universidad del Rosario},
keywords = {Taxes},
keywords = {Colombia},
keywords = {Death taxes},
keywords = {Public finance},
keywords = {Economy},
keywords = {Tax reform},
doi = {https://doi.org/10.48713/10336_20716 },
}