The Journal of Fiscal Law (ISSN printed: 1692-6722; ISSN digital: 2346-2434) deals with current issues in national taxes, territorial taxes, tax administration, budgetary law, customs law, international tax law, reflections of foreign doctrine, book reviews, jurisprudential analysis and academic events organized by the Center for Fiscal Studies CEF. The first issue came into circulation in the month of June 2003, since then work has been done to publish articles of the highest academic quality, written by members of the Fiscal Law Department, and members of the academic community, being an incentive to the "new researchers" and, being the academic space suitable for some national and foreign guests, to participate in this publication.
Current Issue | No. 26 (2025): Enero-Junio
Presentation
Articles
Should Tax Authorities be Required to Reimburse Unconstitutionally Collected Revenues? On the Issue of Unconstitutional Tax Collections in Ecuador
¿Deben las administraciones tributarias devolver lo recaudado inconstitucionalmente? Sobre las declaratorias de inconstitucionalidad en materia tributaria en Ecuador
Summary views 135 | PDF views 62 | pp. 31-61
The Income Tax of Tax Resident Individuals in Colombia and Mexico in the Year 2022. A Comparative Analysis from Its Classification and Depuration
El impuesto sobre la renta de las personas naturales residentes fiscales en Colombia y México a 2022. Un análisis comparativo desde su clasificación y depuración
Summary views 37 | PDF views 28 | pp. 63-100
Analysis of the Impact of the Benefits on Fiscal Efficiency and the Challenges This Implies for the Development of the Agricultural Sector. Colombia and Mexico
Análisis de la incidencia de los beneficios en la eficiencia fiscal y los desafíos que esto implica para el desarrollo del sector agropecuario. Colombia y México
Summary views 30 | PDF views 17 | pp. 135-189
Double Taxation Agreements Signed by Colombia: The Arbitration as a Mechanism to Resolve International Tax Disputes
Convenios para evitar la doble imposición celebrados por Colombia: el arbitraje como mecanismo para dirimir las disputas tributarias internacionales
Summary views 33 | PDF views 83 | pp. 191-213