TITLE

LOS IMPUESTOS EN LA ÉPOCA DE LA INDEPENDENCIA, SU IMPACTO SOCIAL, EVOLUCIÓN E IMPLICACIONES EN EL SISTEMA TRIBUTARIO ACTUAL

AUTHOR(S)
Fajardo-Calderón, Constanza Loreth; Amaya, Dora Cecilia Suárez
PUB. DATE
January 2012
SOURCE
Revista Criterio Libre;ene-jul2012, Issue 16, p293
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The historic evolution of taxation in Colombia is immersed in a series of events that make part of National history. The domineering Colombian system was implemented by Spain during the colonization following its own model. The increase of taxes to finance its activities and wars held for territories resulted in the uprising of the Colonies inhabitants against the oppressive regime. A clear example is the rebellion of the Communards, which originated due to the tax increase of the Armada de Barlovento. The constant abuse and discrimination by the Spaniards unleashed the events that lead to the Independence. After the installation of the new government, one of the first reforms made was the abolishment some taxed like the Indian Tribute (Tributo de Indios). Knowing the origin and evolution of the current imposing system in Colombia is of great help to make a deeper study of the topic and improve its understanding not only from its political context but also the social and cultural one. From ancient times, taxes have been the main source of the States income. Even in Prehistory, taxes were part of religion and beliefs, which is the evidence to prove that taxes have been part of the evolution process of mankind.
ACCESSION #
79323572

 

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