1390-1249 1390-1249 S1390-12492023000300055 10.17141/iconos.77.2023.5858 Colombia 00 12 2023 00 12 2023 77 55 76

2010 219-62 2017 157-183. 2017 2016 34 21-39 2014 1950 2012 25-44. Decreto 2206 1963 1989 30-75 2020 43-93 2020 2017 1995 1985 2015 2013 47 42-57 2021 2008 2007 1990 90-109. 2017 121-83 2018 1985 20 3 3 111-38 2003 31 4 4 751-73 2017 187-261 2017 509-88 2018 2000 2015 1997 2001 2013 Ministerio de Hacienda 1964 2007 2005 2003 1997 3-35 1990 2011 2021 23 2 2 179-201 1985 3-43. 2017 2009 11 21 21 93-106