Tarapués Sandino, Diego Fernando, and Óscar Andrés Rodríguez Sandino. “Constitutional Foundations of the Tax System and Fiscal Efficiency”. Dos mil tres mil 23 (November 17, 2021): 1–22. Accessed October 18, 2026. https://revistas.unibague.edu.co/dosmiltresmil/article/view/317.