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Although developing countries have a continuing concern with fiscal problems, studies in development finance take little account of the results of the intensive theoretical and empirical work on economic development done during the 50s and 60s, and development economists tend to view the financial side of the development process as secondary. In this study of the structure, role, and effects of taxation in the economic development of Colombia, the author bridges the gap between fiscal experts and development economists. He appraises all aspects of national and local tax systems and proposes that taxation be used as an instrument of development policy.