
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. 27 (2025): Julio-Diciembre
Presentation
Articles
The industry and commerce tax on the marketing of food and beverages on board domestic flights: Considerations for its application
El impuesto de industria y comercio en la comercialización de alimentos y bebidas a bordo de los vuelos nacionales: consideraciones para su aplicación
Summary views 60 | PDF views 21 | pp. 71-88
Tax arbitration in Colombia: a perspective from Portuguese law
Arbitraje tributario en Colombia: una visión desde el derecho portugués
Summary views 14 | PDF views 25 | pp. 89-110
Crypto-assets and organized crime: economic impact and perspectives of the criminal legal framework in Colombia – Their role in money laundering
Criptoactivos y delincuencia organizada: impacto económico y perspectivas del marco de legalidad penal en Colombia. Su participación en el lavado de activos
Summary views 25 | PDF views 28 | pp. 137-161
Financing the multipurpose cadaster with social bonds
Bono social para financiar el catastro multipropósito
Summary views 28 | PDF views 16 | pp. 163-183