Han sido eficientes y exitosas las reformas tributarias en Colombia en el período 1990-2009?

The job is an analysis of the efficiency and success of the tax reforms in Colombia. The economical and theoretical considerations, and stressing the importance and features should have the tax system and taxes, taking the context, content and the impact that it has generated in the time. The authors will be exploring the tax reforms through the last two decades in Colombia, showing the problems have been generated, as their recurrence are given by the need to generate income and thus meet the commitments of the State; however these reforms are created to face the momentary situations, so they end up being cyclical and does not structure solutions. Their analysis pretends to determine if the intermediate objectives and goals are achieved for which they were motivated and approved.