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...

• Main Author: Olarte Benavides, Stephany (author)
• Format: article
• Language: spa
• Published: 2019
• Subjects: Anticipo; impuesto a la renta; técnica impositiva; doble imposición interna Ecuador.; Advance payment; income tax; tax technique; internal double taxation Ecuador; Adiantamento, imposto de renda, técnica tributária, dupla tributação interna no Equador.
• Online Access: https://revistas.uasb.edu.ec/index.php/eg/article/view/1194