The alternative role of taxes under an unorthodox interpretation / (Record no. 11070)
| 000 -LEADER | |
|---|---|
| fixed length control field | 02364nab a22002897a 4500 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 181109i xxuar|pern||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 2011-7094 |
| 096 ## - LOCALLY ASSIGNED NLM-TYPE CALL NUMBER (OCLC) | |
| Classification number | Vol. 2, No. 2 (Enero-Diciembre, 2008) |
| Item number | Revista Colombian Accounting Journal |
| 773 0# - HOST ITEM ENTRY | |
| -- | 11067 |
| -- | 12881 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 23151 |
| Personal name | Ramírez Cedillo, Eduardo |
| Relator term | Autor |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Colombian Accounting Journal |
| 245 ## - TITLE STATEMENT | |
| Title | The alternative role of taxes under an unorthodox interpretation / |
| Statement of responsibility, etc | Eduardo Ramírez Cedillo |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Medellín: |
| Name of publisher, distributor, etc | Editorial Universidad de Medellín, |
| Date of publication, distribution, etc | 2008. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pp. 63-78 |
| Dimensions | 27 cm. |
| 310 ## - CURRENT PUBLICATION FREQUENCY | |
| Current publication frequency | Anual |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION | |
| Dates of publication and/or sequential designation | Vol. 2, No. 2 (Enero-Diciembre, 2008) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Resumen This research addresses an alternate function of taxes from a different anfle th the conventional view, which takes precedence, as one of its mains responsibilities, to finance government spending. Unlike it is assumed that taxes hace at least three functions that are economically critical: to create a demand for money from the state; regulate the amount of money from private operators, and assisting in the distribution of income and wealth. The framework within which subscribe this assessment of the role of taxation is that contries start operating or working with sovereign money, a situation which now has been undetermined by the actions taken as is the case of the autonomy of the Central Bank and the approach of the system of fixed exchange rate or semi-fixed, thereby impairing the ability of nations to operate sovereing money and retrics to finance their spending through the collection of taxes, thus affecting the general perception on the role of taxes as a cource os funding fot the State's activity, and puts the main foundation on the need to maintain fiscal discipline. |
| 546 ## - LANGUAGE NOTE | |
| Language note | Artículo en inglés |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 23152 |
| Topical term or geographic name as entry element | PUBLIC FINANCE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 23154 |
| Topical term or geographic name as entry element | PUBLIC EXPENDITURE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 23153 |
| Topical term or geographic name as entry element | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Title | Colombian Accounting Journal |
| International Standard Serial Number | 2011-7094 |
| 773 0# - HOST ITEM ENTRY | |
| Main entry heading | Agudelo Henao, Luis Fernando |
| Place, publisher, and date of publication | Medellín: Editorial Universidad de Medellín, 2007. |
| Other item identifier | R00382 |
| Title | Colombian Accounting Journal / |
| International Standard Serial Number | 2011-7094 |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY | |
| Title | Colombian Accounting Journal |
| International Standard Serial Number | 2011-7094 |
| 773 0# - HOST ITEM ENTRY | |
| Main entry heading | Agudelo Henao, Luis Fernando |
| Edition | |
| Place, publisher, and date of publication | Medellín: Editorial Universidad de Medellín, 2007. |
| Other item identifier | R00382 |
| Title | Colombian Accounting Journal / |
| Record control number | |
| International Standard Serial Number | 2011-7094 |
| International Standard Book Number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Artículo de Revista |
No copies available.
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