@article{Oscarovna Fernández_2016, title={Reformas tributarias estructurales no coyunturales: controversias que vuelven al debate}, url={https://revistas.uexternado.edu.co/index.php/diver/article/view/4459}, number={20}, journal={Divergencia}, author={Oscarovna Fernández, Elena}, year={2016}, month={abr.} }