Problems and Challenges Regarding the Advance Payment of Income Tax

This paper analyses the legal issues of the anticipation system regarding to the payment of income tax; aims to highlight the problems posed by the regulation of the income tax advance and its implication as a hidden tax, that distorts the bases of progressivity, over categorizing different taxpayer...

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Autor principal: Olarte Benavides, Stephany (author)
Formato: article
Lenguaje:spa
Publicado: 2019
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Acceso en línea:https://revistas.uasb.edu.ec/index.php/eg/article/view/1194
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