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      <title>Análisis del recaudo del impuesto al valor agregado (IVA) y renta para personas jurídicas a partir de la implementación de documentos electrónicos en Colombia</title>
      <pubDate>Mon, 01 Jan 2024 09:15:04 -0500</pubDate>
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      <author>Vargas Robles, Laura Yaneth</author>
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      <title>Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia</title>
      <pubDate>Fri, 01 Jan 2021 09:15:04 -0500</pubDate>
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      <author>Garay Salamanca, Luis</author>
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      <title>Analytical and Empirical Foundations for a Debate upon the VAT Reform in Colombia</title>
      <pubDate>Fri, 01 Jan 2021 09:15:04 -0500</pubDate>
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      <title>Fundamentos analíticos y empíricos para el debate sobre la reforma del IVA en Colombia</title>
      <pubDate>Fri, 01 Jan 2021 09:15:04 -0500</pubDate>
      <link>https://cienciaabierta.uan.edu.co/Record/revistas.uan.edu.co-article-840</link>
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      <author>Garay Salamanca, Luis</author>
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