Maestría Derecho Tributario
Recent Submissions
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Principios constitucionales que rigen el sistema tributario en el estado de excepción denominado emergencia económica, social y ecológica
(Universidad Santo TomásMaestría Derecho TributarioFacultad de Derecho, 2024-09-17)States of exception are responses, based on legality, imposed by the Political Charter in the face of serious and abnormal situations that cannot be faced by the State based on its ordinary powers. However, a characteristic ... -
La participación en la plusvalía (PP) como instrumento de financiación de desarrollo urbano en Colombia: fortalezas, debilidades y lecciones aprendidas
(Universidad Santo TomásMaestría Derecho TributarioFacultad de Derecho, 2024-08-26)The 1991 Political Constitution of The Republic of Colombia promoted both administrative and tax decentralization of the country, as well as it strengthened land-use planning policies. In this regard, it established that ... -
Equidad de Género y Tributos en Colombia
(Universidad Santo TomásMaestría Derecho TributarioFacultad de Derecho, 2023-09-28)The research entitled gender equity and taxation in Colombia had the objective of analyzing whether Colombia has implemented public tax policies with a gender perspective based on the international commitments assumed in ... -
La tributación en el impuesto de renta en Colombia de las plataformas digitales extranjeras que prestan servicios en Colombia y las nacionales que prestan servicios en Colombia y en el exterior
(Universidad Santo TomásMaestría Derecho TributarioFacultad de Derecho, 2023-07-12)In mid-2020, when the pandemic was at its maximum expansion worldwide, digital platforms were used to face the restrictions established by the governments of each country, to stop the spread of COVID-19; Additionally, ... -
Principio de la Capacidad Económica y sus Efectos en la Tributación Ambiental
(Universidad Santo TomásMaestría Derecho TributarioFacultad de Derecho, 2023-03-03)This paper presents a research on the principle of economic capacity and its effects on environmental taxation. To this end, a normative, jurisprudential and doctrinal analysis of the environmental taxation in Colombia ... -
Alcance de la responsabilidad tributaria del representante legal de la sociedad por acciones simplificada s.a.s
(Maestría Derecho Tributario, 2022-07-25)This research has as purpose to analyze the tax liability of the Legal Representatives of the Simplified Joint Stock Companies, best known as SAS, considering that this type of company has become one of the most used in ... -
Análisis del impuesto a la renta en las personas naturales en Colombia a la luz del derecho al mínimo vital
(Maestría Derecho Tributario, 2022-06-29)The vital mínimum is a fundamental right enshrined in the Political Constitution of Colombia. This right has been regulated by law, in order to guarantee balance in society and is closely related to human dignity; framed ... -
Análisis del principio de la no confiscatoriedad del impuesto de industria y comercio en el transporte de carga terrestre realizado por la Cooperativa Santandereana de Transportadores Limitada “Copetran” durante el periodo 2018-2019
(Maestría Derecho Tributario, 2021-08-30)Non-confiscation is a constitutional tax principle that guarantees the right to private property; which is fundamental of any democratic state. This principle establishes limits to the tax authority, granted by the political ... -
El principio de favorabilidad aduanera en la jurisprudencia del Consejo de Estado
(Maestría Derecho Tributario, 2021-06-14)The favorability principle in the customs law is a figure which allows the application of the most favorable law to the taxpayer. To apply this principle, the Colombian law states that it is mandatory that the audit ... -
Evaluación de los efectos de los incentivos tributarios en el régimen de zonas francas en Colombia: estudio de caso Zona Franca Santander período 2008-2018
(Maestría en Derecho Tributario, 2021-04-05)This research assesses the effects of tax incentives granted to Free Zones, from the case of the Santander Free Trade Zone, in 2008-2018 with respect to investment and job creation. Go to the qualitative method and the ... -
Propuesta para el diseño de un modelo de tributación directa en las operaciones de comercio electrónico en Colombia enfocado a plataformas digitales internacionales
(Maestría en Derecho Tributario, 2019-10)The great and unexpected expansion of information and communication technologies led to the development of electronic commerce; mainly framed in the commercialization of goods and services through the internet, by new ...
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