The Journal of Tax Law (print ISSN: 1692-6722; digital ISSN: 2346-2434) is an academic and scientific publication, accredited as such by the Ministry of Science and Technology of Colombia, which covers topics such as taxation (imposition and expenditure), transfer pricing, tax administration, exchange rate regimes; budgetary, customs, and international law; as well as economic, financial, and general analyses of public finance and/or financial law.
The Journal of Tax Law has been published since 2003 and has been published semiannually since 2016. It is aimed at the academic and professional sectors, as well as policymakers, to the extent that they find scientific criteria relevant to their work. It is open access, and there is no charge for publishing papers.
The journal requires that authors authorize, through a user license, the editing, publication, reproduction, distribution, and public communication of their work for exclusively scientific, cultural, and dissemination purposes, and for non-profit purposes. Authors retain copyright and grant the journal the right to be the first to publish the work, which will be licensed under the Creative Commons Attribution-NonCommercial-ShareAlike. Reproduction of documents in other print and/or electronic media must include acknowledgment of the authorship of the work and its initial publication, as stipulated in the license. Authors may publish their document in any repository or website. Articles are also freely available in Redalyc, REDIB, DOAJ, Latindex, and on the website:
https://revistas.uexternado.edu.co/index.php/fiscal
Current Issue | No. 28 (2026): Enero-Junio
Presentation
Articles
Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes
Debt or Equity? The Characterization of Hybrid Financial Instruments Under the Jurisprudence of Barejo Holdings v. C (2021 FCA) for Canadian tax purposes
Summary views 0 | PDF views 0 | pp. 7-31
Mexican fiscal federalism and federal contributions to Jalisco
Mexican fiscal federalism and federal contributions to Jalisco
Summary views 0 | PDF views 0 | pp. 49-65
Recreational or adult use cannabis taxation: analysis towards an eventual regulation
Recreational or adult use cannabis taxation: analysis towards an eventual regulation
Summary views 0 | PDF views 0 | pp. 95-133
Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia
Constitutional reflections on the Colombian budgetary process on the occasion of the denial of the amount by the congress of the republic of Colombia
Summary views 0 | PDF views 0 | pp. 169-197
An approach to the taxation culture
An approach to the taxation culture
Summary views 0 | PDF views 0 | pp. 199-225
Special sales tax base AIU for civil construction contracts
Special sales tax base AIU for civil construction contracts
Summary views 0 | PDF views 0 | pp. 227-240